US House Crypto Tax Bill Omits Mining and Staking Reward Deferral

crypto tax bill — A major US House tax package set for committee review this week excludes a key provision that would have allowed crypto miners and stakers to defer taxes on their rewards.

The 114-page Digital Asset Tax Certainty Act, published on September 14, 2026, does not include language from a separate bill that would have let taxpayers treat newly created tokens as self-created property, taxable only upon sale. Without it, mining and staking rewards remain taxable as ordinary income when received, potentially creating liquidity issues for operators.

The proposed legislation does contain other significant provisions. It would prevent taxable events when crypto is used to pay network fees under $10, establish special rules for US dollar stablecoins, and allow certain digital asset loans to occur without being treated as sales.

The bill’s release coincides with Senate deliberations on the separate CLARITY Act, which would define regulatory jurisdiction over crypto markets. Industry groups had previously urged Congress to adopt the deferral provision for mining and staking rewards.