In the United States, the bill «On Fair Taxation of Cryptocurrencies» was re-submitted to Congress, which provides for exemption from capital gains tax if the profit from the use of digital assets does not exceed $200. The authors of the bill believe that this will allow Americans to use cryptocurrency as easily as cash. To date, holders of cryptocurrencies in the United States must report to the tax service about capital gains based on the value of the cryptocurrency, not only when investing, but also when making payments. Also, according to the current legislation, Americans should calculate their profit from changes in the value of cryptocurrencies against the dollar from the moment of purchase of assets to the moment of their use and transfer this data to the tax authorities in any transaction, even in the case of a completely insignificant purchase. All this makes the daily use of digital assets almost impossible, according to the authors of the bill – Republican David Schweikert and Democrat Susan Delben.
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