Support legislation to modernize federal tax treatment of digital assets by simplifying rules for ordinary crypto users and clarifying tax reporting and compliance requirements for investors, businesses, and digital-asset brokers.

Mike Kelly · Pennsylvania · Republican

policy impact 0.65 specificity 0.82 extraction confidence 78%

Commitment kind: action. Promised action: Support and co-lead legislation creating a federal tax framework for digital assets, including simplified rules and clearer reporting and compliance requirements.. Promised outcome: A modernized federal tax code for digital assets with clearer rules for users, investors, businesses, and brokers.. Deadline: unknown; not assumed expired. Press release from Kelly's congressional office about H.R. 10357 passing the Ways & Means Committee and advancing to the full U.S. House during his service as U.S. Representative for Pennsylvania's 16th District.

Occurrences

Today, the Ways & Means Committee passed the bipartisan H.R. 10357, the Digital Asset Tax Certainty Act , legislation co-led by U.S. Rep. Mike Kelly (R-PA), Chairman of the Ways & Means Tax Subcommittee , which provides a comprehensive framework for the tax treatment of digital assets, such as cryptocurrencies and stablecoins. The legislation, which passed 38-5, modernizes the federal tax code for digital assets by simplifying rules for ordinary crypto users while establishing clearer tax reporting and compliance requirements for investors, businesses, and digital-asset brokers, among others.

Kelly co-led the Digital Asset Tax Certainty Act, a bill to modernize federal digital-asset tax rules and clarify reporting and compliance requirements.

Kelly-backed "Digital Asset Tax Certainty Act" passes Ways & Means Committee, advances to full U.S. House vote | Congressman Mike Kelly
primary · press_release · model gpt-5.5

Evidence

unverified · Source version 58873 · locator unknown

H.R. 10357, the Digital Asset Tax Certainty Act, legislation co-led by U.S. Rep. Mike Kelly (R-PA)

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Kelly's office says he co-led H.R. 10357, the Digital Asset Tax Certainty Act, directly showing support for legislation matching the commitment.

delivered same_term A for effort

Kelly-backed "Digital Asset Tax Certainty Act" passes Ways & Means Committee, advances to full U.S. House vote | Congressman Mike Kelly
primary · model gpt-5.5 · confidence 93%

unverified · Source version 58876 · locator unknown

Mr. Smith of Missouri (for himself, Mr. Arrington, Mr. Bean of Florida, Mr. Carey, Mr. Horsford, Mr. Kelly of Pennsylvania, Mr. Kustoff, Mr. Miller of Ohio, and Mr. Yakym) introduced the following bill; which was referred to the Committee on Ways and Means

Unverified model/legacy excerpt; not proof. AI summary (separate from source): GovInfo lists Mike Kelly among the members for whom H.R. 10357 was introduced, establishing official cosponsorship/support of the digital-asset tax bill.

delivered same_term A for effort

H.R. 10357 (IH) - Digital Asset Tax Certainty Act - BILLS-119hr10357ih
secondary · model gpt-5.5 · confidence 95%

verified · Source version 58878 · locator 164

To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes.

Fetched verbatim passage. AI summary (separate from source): The official bill text states that H.R. 10357 would reform Internal Revenue Code treatment of digital assets, matching the substance of the commitment.

delivered same_term A for effort

H.R. 10357 Introduced in House - Digital Asset Tax Certainty Act
secondary · model gpt-5.5 · confidence 94%

verified · Source version 58880 · locator 1873

H.R. 10357, the “Digital Asset Tax Certainty Act” was ordered favorably reported to the House of Representatives as amended by an Amendment in the Nature of a Substitute, offered by Chairman Smith, by a roll call vote of 38 yeas and 5 nays.

Fetched verbatim passage. AI summary (separate from source): The Ways and Means Committee approved the bill for reporting to the House, a concrete legislative advance short of enactment.

partial same_term A for effort

Markup of H.R. 10357, H.R. 10334, H.R. 6130, H.R. 5439, H.R. 4093, H.R. 10346, and H.R. 10356 - Ways and Means
secondary · model gpt-5.5 · confidence 92%

verified · Source version 58882 · locator 6339

The proposal provides that no gain or loss is recognized on the disposition of a digital asset in payment of a de minimis network fee or a de minimis transaction fee

Fetched verbatim passage. AI summary (separate from source): JCT describes a provision simplifying tax treatment for ordinary users who pay small digital-asset network or transaction fees.

partial same_term A for effort

HMKP-119-WM00-20260916-SD001.pdf
secondary · model gpt-5.5 · confidence 91%

unverified · Source version 58882 · locator unknown

The proposal narrows the instances in which the additional broker reporting is required under section 6045 with respect to basis of digital assets.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): JCT confirms the bill addresses broker reporting and compliance requirements for digital assets, another core part of the commitment.

partial same_term A for effort

HMKP-119-WM00-20260916-SD001.pdf
secondary · model gpt-5.5 · confidence 90%

Assessments

Public state: delivered As of 2026-09-18 · verified · . Original AI recommendation (not independently established): delivered. same_term A for effort

The verified original commitment says Kelly co-led H.R. 10357, and verified evidence shows the bill would reform Internal Revenue Code treatment of digital assets, included at least one simplifying tax provision for ordinary digital-asset transactions, and was ordered favorably reported by the Ways and Means Committee during his current House service. Because the promise is framed as supporting/co-leading legislation rather than securing final enactment of the tax-code changes, this action-level commitment is fulfilled. Final modernization of the federal tax code has not been shown enacted, but enactment was not the exact commitment being judged.

provider codex_cli · model gpt-5.5 · confidence 90%