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H.R. 7361

To amend the Internal Revenue Code of 1986 to allow exclusion of gain or loss on like-kind exchanges of virtual currency.

This bill amends the Internal Revenue Code to require the nonrecognition of a taxpayer's gains or losses from like-kind exchanges of virtual currency, in the same manner as gains or losses from like-kind exchanges of real property are currently not recognized.

Referred to the House Committee on Ways and Means.

Rep. Budd, Ted [R-NC-13](R-NC)Sponsor
1committees3actions3subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to allow exclusion of gain or loss on like-kind… — Informed