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H.R. 3708

To amend the Internal Revenue Code of 1986 to exclude from gross income de minimis gains from certain sales or exchanges of virtual currency, and for other purposes.

This bill amends the Internal Revenue Code (IRC) to exclude from gross income up to $600 (adjusted for inflation after 2018) in gain from the sale or exchange of virtual currency for other than cash or cash equivalents. "Virtual currency" is a digital representation of value that is used as a medium of exchange and is not otherwise currency under provisions of the IRC related to foreign currency transactions.

Referred to the House Committee on Ways and Means.

Rep. Schweikert, David [R-AZ-6](R-AZ)Sponsor
5 cosponsors1 D4 R
5cosponsors1committees3actions2related bills5subjects
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    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

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To amend the Internal Revenue Code of 1986 to exclude from gross income de minimis gains f… — Informed