H. R. 9175
Introduced in House · June 9, 2026June 8, 2026
Mr. Carey 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 provide rules for taxation of income relating to the mining and staking of digital assets, and for other purposes.
1. Short title; etc; 2. Treatment of certain digital assets received in connection with the validation of digital asset transactions; 3. Investment trusts engaged in digital asset staking; 4. Definitions
Current inclusions in gross income; costs not capitalized
Election to defer inclusion of income and capitalize costs of qualified newly minted digital assets
Definitions; special rules; regulations
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,