Support making widely traded digital assets eligible for charitable contribution deductions.

Mike Kelly · Pennsylvania · Republican

policy impact 0.52 specificity 0.86 extraction confidence 80%

Commitment kind: action. Promised action: Support legislation allowing widely traded digital assets to be eligible for charitable contributions.. Promised outcome: Widely traded digital assets would qualify for charitable contribution treatment under the tax code.. Deadline: unknown; not assumed expired. Press release from Kelly's congressional office describing provisions in the Digital Asset Tax Certainty Act during his service as U.S. Representative for Pennsylvania's 16th District.

Occurrences

The Digital Asset Tax Certainty Act also includes Kelly's legislation, the Charitable Deductions for Digital Asset Donations Act, legislation that would allow for widely traded digital assets to be eligible for charitable contributions.

Kelly's digital-asset tax bill includes his proposal to allow widely traded digital assets to qualify for charitable contributions.

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 58884 · locator unknown

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.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Within the lookback window, the relevant bill advanced out of the Ways and Means Committee but had not been enacted.

unresolved same_term A for effort

House Committee on Ways and Means - Markup of H.R. 10357
secondary · model gpt-5.5 · confidence 94%

verified · Source version 58885 · locator 1263

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

Fetched verbatim passage. AI summary (separate from source): GovInfo records Kelly as an original cosponsor of H.R. 10357, an effort vehicle for the digital-asset charitable-deduction policy.

unresolved same_term A for effort

H.R. 10357 (IH) - Digital Asset Tax Certainty Act - BILLS-119hr10357ih | Content Details | GovInfo
primary · model gpt-5.5 · confidence 93%

unverified · Source version 58878 · locator unknown

Section 170(f)(11)(A)(ii)(I) is amended by inserting ``qualified U.S. dollar stablecoins, widely traded digital assets (except as the Secretary determines appropriate to prevent abuse of this section),'' after ``publicly traded securities (as defined in section 6050L(a)(2)(B)),''.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The bill text contains the substantive provision for widely traded digital assets, but as introduced bill text it remains an unenacted attempt.

unresolved same_term A for effort

H.R. 10357 Introduced in House - Digital Asset Tax Certainty Act
secondary · model gpt-5.5 · confidence 95%

verified · Source version 58887 · locator 1232

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

Fetched verbatim passage. AI summary (separate from source): Kelly introduced the narrower charitable-deductions bill earlier in the 119th Congress, showing direct effort but only referral to committee at that stage.

unresolved same_term A for effort

H.R. 9173 (IH) - Charitable Deductions for Digital Asset Donations Act - BILLS-119hr9173ih | Related Documents | GovInfo
secondary · model gpt-5.5 · confidence 94%

verified · Source version 58889 · locator 1687

Section 170(f)(11)(A)(ii)(I) is amended by inserting ``widely traded digital assets (except as the Secretary determines appropriate to prevent abuse of this section),'' after ``publicly traded securities (as defined in section 6050L(a)(2)(B)),''.

Fetched verbatim passage. AI summary (separate from source): Kelly's bill directly targets appraisal-rule parity for widely traded digital assets, but the introduced text itself is not enactment.

unresolved same_term A for effort

GovInfo Bill Text - H.R. 9173, Charitable Deductions for Digital Asset Donations Act
secondary · model gpt-5.5 · confidence 95%

unverified · Source version 58891 · locator unknown

If the charitable contribution deduction claimed would be more than $5,000, a qualified appraisal is required to qualify for the deduction.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Current IRS guidance still states the appraisal requirement for larger digital-asset charitable deductions, indicating the proposed statutory change had not become operative law or guidance.

unresolved unknown

Frequently asked questions on digital asset transactions | Internal Revenue Service
secondary · model gpt-5.5 · confidence 86%

Assessments

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

The verified commitment is framed as supporting legislation to make widely traded digital assets eligible for charitable-contribution treatment, not as a promise that the tax change would be enacted. Verified evidence shows Kelly himself introduced the Charitable Deductions for Digital Asset Donations Act and that its text inserted widely traded digital assets into the relevant charitable deduction appraisal provision. Verified evidence also shows Kelly was among the members introducing the broader Digital Asset Tax Certainty Act. That proves material same-term support for the promised legislative policy, though not enactment of the underlying tax-code outcome.

provider codex_cli · model gpt-5.5 · confidence 91%