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New crypto sanctions bill targets publishing code, facilitating transactions

Bill would place sweeping restrictions on persons who build, operate, and use cryptocurrency networks even if they have no knowledge or intent to help evade sanctions though the Administration’s own experts have repeatedly said cryptocurrency evasion is not serious

Senator Warren and a raft of Democratic co-sponsors today introduced a bill [PDF] titled the Digital Asset Sanctions Compliance Enhancement Act, which would place sweeping restrictions on the cryptocurrency ecosystem...

Coin Center amicus brief in Jarrett v U.S.

Coin Center filed this amicus curiae brief urging a federal court to issue a final ruling in a case that can upend how block rewards are taxed

A direct download of this brief is available here. 

Comments to the Thirty-First Legislature (2022) of the State of Hawaii on S.B. No. 3076 relating to special purpose digital currency licensure and S.B. 3025 relating to digital currency licensing program

Both of these bills would create a dangerously overbroad licensing requirement that could impose criminal liability on an untold number of Hawaiians

A direct download of this comment is available here. 

Congress takes a step toward a de minimis exemption for everyday cryptocurrency transactions

The Cryptocurrency Tax Fairness Act has been re-introduced

The Virtual Currency Tax Fairness Act of 2022 was introduced with bipartisan sponsors in Congress today. It would create a sensible de minimis exemption for low value cryptocurrency transactions in...

IRS signals retreat in court battle that could reshape block reward taxation

Newly minted crypto should be taxed at sale, rather than creation

Last year, Joshua Jarrett sued the IRS for a refund. In 2019 he earned block rewards on proof-of-stake networks, paid taxes as if those rewards were income (as per the...

New bill would hand Treasury blank check to ban crypto at exchanges

And not just crypto. Provision in the America COMPETES Act would allow Treasury to secretly prohibit any kind of transaction it deems a “concern” without any public notice or input.

Another must-pass bill, another rushed policy that severely damages the privacy and constitutional rights of cryptocurrency users. We’ve just seen language in the America COMPETES Act of 2022 (see page...

How policymakers should think about “staking”

The difference between on-chain and custodial staking

A misconception we sometimes see from policymakers looking at cryptocurrency networks is that “staking” and “staking rewards” are some kind of security or interest-bearing lending activity that should be subject...

Congress Takes Its War on Cash to Digital Assets

Understanding Tax Code Section 6050I

The United States government really does not like Americans to make large cash transactions. Now, due to a new law, it really, really does not want Americans to use “digital...

Joint Economic Committee – Demystifying Crypto: Digital Assets and the Role of Government

Coin Center testified before the Joint Economic Committee in a hearing entitled "Demystifying Crypto: Digital Assets and the Role of Government." Peter Van Valkenburgh's written testimony can be found here.

The long-awaited FATF crypto guidance is not as bad as it could have been, but still flawed

Here’s the good, bad, and ugly

After a half-year delay, the Financial Action Task Force (FATF) is back with crypto guidance. The good news is that it’s not as bad as last spring and even includes...