H.R.9172

Applying Existing Tax Anti-Abuse Rules to Digital Assets Act

Introduced·6/8/26
Introduced

H. R. 9172

Introduced in House · June 9, 2026

June 8, 2026

Mr. Arrington introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to apply the wash sale rules and constructive sale rules to digital assets, and for other purposes.

1. Short title; etc; 2. Application of wash sale rules to digital assets; 3. Application of constructive sale rules to digital assets; 4. Definitions; 5. Rules of construction

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,