[U.S. House of Representatives Crypto Tax Bill Proposes Exemption for Network Fees Under $10, Not Applicable to Those with Over 5,000 Transfers Annually] (According to Bitcoin.com) The chairman of the U.S. House Ways and Means Committee, Jason Smith, has unveiled a 114-page crypto tax bill titled the 'Digital Asset Tax Certainty Act' (H.R. 10357), which is scheduled for committee review on September 16 at 10:00 AM Eastern Time. The bill proposes eliminating taxes on network or transaction fees under $10, but users who conducted over 5,000 transfers in the previous year will not qualify for this exemption. High-frequency traders and automated strategies will still be required to report in full. The bill also incorporates provisions from bipartisan legislation by Horsford and Miller, addressing small transactions, profit and loss accounting, transfers, wash sale rules, mining, staking, and broker requirements. Additionally, it applies wash sale and constructive sale rules to digital assets, excluding qualified U.S. dollar stablecoins.