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Email Bipartisan crypto legislation was introduced by Senators Pat Toomey (R-PA) and Kyrsten Sinema (D-AZ) on July 26, 2022. If enacted, the Virtual Currency Tax Fairness Act would exclude from gross income gain on certain de minimis “virtual currency” transactions where the total value and total gain is less than or equal to $50, adjusted for inflation after 2023 https://www.cadwalader.com/resources/articles/mini-me-crypto-tax-legislation