$Jager It is true that the United States is discussing and implementing new rules for cryptocurrencies in 2026, but the focus has changed quite a bit recently.
It's not just about "thinking about taxing" (since capital gains taxes already exist), but rather how they are regulating and what new proposals are on the table. Here is a summary of the current situation:
1. Stricter regulation (Form 1099-DA)
Starting in 2026, an important rule from the American Revenue Service (IRS) will come into effect, requiring exchanges to report users' transactions directly to the government. This will be done through the new form 1099-DA.
What changes: Previously, the investor was responsible for calculating and reporting everything on their own. Now, the government will automatically receive data on sales and exchanges, making it easier to collect taxes that were already owed.
2. The debate over the "Mining Tax"
There is a controversial proposal that resurfaces from time to time (the DAME tax), which aimed to charge a fee of up to 30% on the cost of electricity used by Bitcoin miners.
At the moment, this proposal faces strong political resistance, especially with the more "pro-crypto" stance adopted by current leadership, but the topic still generates debate in Congress as a form of revenue generation and environmental control.
3. Reforms and Exemptions (PARITY Act)
On the other hand, there are bills (like the PARITY Act) being discussed now in March 2026 that may be good for the investor:
Exemption for small purchases: They are trying to pass a rule so that you do not have to pay tax on everyday purchases (like a coffee) made with crypto, provided the amount is low (generally below $200 to $300).
Change in Staking and Mining: There is an attempt to allow that staking and mining gains are only taxed when you sell the assets, and not at the moment you receive them.
Summary: The US government is not inventing a "new" tax from scratch, but is making the declaration.