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Digital Assets › Proposed Legislation › Internal Revenue Code (IRC)

Cadwalader, Wickersham & Taft LLP

House Ways and Means to Crypto’s Rescue on Taxes?

Cadwalader, Wickersham & Taft LLP on

On July 16, 2025, the House Ways and Means Committee held a hearing on crypto taxation. Congress and the Administration did not address tax issues in the most recent Digital Asset legislation, as previously discussed here. ...more

Latham & Watkins LLP

Responsible Financial Innovation Act Offers Clarity, Safeguards for Digital Assets - Taxation

Latham & Watkins LLP on

Latham & Watkins presents a blog series on the Responsible Financial Innovation Act, which was introduced in the US Senate on June 10, 2022, to create a framework for digital assets, cryptocurrency, and blockchain technology....more

Fenwick & West LLP

Senate Passes Infrastructure Bill Including Language on Digital Assets and Reporting of Crypto Transactions

Fenwick & West LLP on

On August 10, 2021, the U.S. Senate passed an infrastructure bill containing explicit rules to be inserted into the Internal Revenue Code regarding digital assets. The passage marks the first time that language on this topic...more

McDermott Will & Schulte

Infrastructure Bill Provision Expands Cryptocurrency Reporting Requirements

McDermott Will & Schulte on

On August 1, 2021, the US Senate unveiled the draft text of the Infrastructure Investment and Jobs Act (Bill), a highly anticipated $1 trillion infrastructure package negotiated by the White House and a bipartisan group of...more

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