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The GENIUS Act: Stablecoin Regulation Enters the Federal Framework

On July 18, 2025, President Trump signed the Guaranteed Essential National Infrastructure for U.S. Act (the “GENIUS Act”) into law, marking the first comprehensive U.S. federal regulatory framework for payment stablecoins. ...more

Digital Asset Newsletter July 2025

Snapshot of Activity in June - The following events are key, but not comprehensive, events for the month of June....more

One Big Beautiful Bill Enacted - Tax Implications

Background - On July 3, 2025, Congress passed the “One Big Beautiful Bill Act” (OBBBA). The final version was different from the one previously passed in the House on May 22, 2025 and was subject to multiple revisions and...more

100% Bonus Depreciation Returns: What OBBBA Means for Aircraft, Rail and Heavy Equipment

Background - On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (“OBBBA,” H.R.1). Among other things, the OBBBA permanently reinstates 100% bonus depreciation under Section 168(k) for qualified...more

IRS Extends Transitional Relief for Digital Asset Broker Reporting and Backup Withholding

On June 12, 2025, the Internal Revenue Service (IRS) released Notice 2025-33 which extends for an additional calendar year the transitional relief initially provided in Notice 2024-56 to brokers required to report digital...more

The Trump Administration’s Reshaping of Digital Asset Policy

Since assuming office on January 20, 2025, President Trump’s Administration, together with various federal agencies and Congress, have initiated several actions that have the potential to reshape the digital asset industry...more

Regulations Requiring DeFi Platforms to Report Tax Information Nullified by Congress

On March 11, 2025, under the auspices of the Congressional Review Act (CRA), the U.S. House of Representatives approved a joint resolution (H.J. Res. 25) officially disapproving of recently finalized regulations that would...more

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