Council Directive (EU) 2023/2226 · Directive In force
Jan 1, 2026
DAC8 expands EU tax administrative cooperation to crypto-assets, requiring reporting crypto-asset service providers to collect and report transaction...
S.I. 2025/744 · Regulation Effective
Jan 1, 2026
UK CARF rules requiring reporting cryptoasset service providers to collect user and transaction data, report to HMRC, register,...
2025 Md. Laws Chs. 635/636; SB 665/HB 761 · Act Effective
Oct 1, 2025
Maryland amendments to the abandoned-property statute that define virtual currency, impose a five-year dormancy rule, require pre-report liquidation...
IRS Form 1099-DA; IRC §6045; TD 10000 · Tax guidance Effective
Jan 1, 2025
IRS Form 1099-DA is used by brokers to report certain digital asset sale and exchange proceeds, with gross...
TD 10000; 89 FR 56480; RIN 1545-BP71 · Tax guidance Effective
Sep 9, 2024
U.S. Treasury and IRS rule requiring certain digital asset brokers to report gross proceeds and, in phases, adjusted...
Pub. L. 117-58 §80603; IRC §§6045, 6045A, 6050I · Act Effective
Jan 1, 2024
IIJA §80603 created U.S. digital-asset broker reporting rules under IRC §§6045 and 6045A, with Form 1099-DA phased in...
OECD CARF; DOI 10.1787/896d79d1-en · Global standard In force
Jun 8, 2023
OECD/G20 global tax-transparency standard for automatic exchange of tax information on crypto-asset transactions, implemented through domestic rules, the...
SB 398 (2017), Ch. 391; NRS 244.3535, 268.0979, 719.045 · Act Effective
Jun 5, 2017
Nevada law bars counties and incorporated cities from imposing taxes, fees, licenses, permits or other requirements on blockchain...
TD 10021; 89 FR 106928; PL 119-5 · Act Repealed
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TD 10021 would have extended broker gross-proceeds reporting to certain DeFi front-end services. Public Law 119-5 disapproved it...
House Bill No. 585 (2024) · Bill Expired
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Idaho H 585 (2024), a proposed digital-assets rights and CBDC bill sometimes described as a Blockchain Basics Act,...
