S. 2207 · Where this bill is now
In committee
Introduced in the Senate, Jun 30, 2025
119th Congress
1st SessionS. 2207
1st SessionS. 2207
A BILL
A bill to amend the Internal Revenue Code of 1986 to reform the treatment of digital assets.
In the SenateNo vote yet
Sponsor: Sen. Cynthia M. Lummis (R-WY) · Introduced Jun 30, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Jun 30, 2025: “Read twice and referred to the Committee on Finance.”
Sections
Sections · 7
- Sec. 1Definition of digital assetNo change
- Sec. 2De minimis gain or loss from sale, exchange, or disposition of digital assetsNo change
- Sec. 3Tax treatment of digital asset lending agreements and related mattersNo change
- Sec. 4Loss from wash sales of specified assetsNo change
- Sec. 5Mark-to-market electionNo change
- Sec. 6Digital asset mining and stakingNo change
- Sec. 7Charitable contributions and qualified appraisalsNo change