- The ADAPT Act, introduced in the US Senate, would create more detailed tax rules tailored to the characteristics of digital assets, including stablecoins, fees, mining, and staking.
- The bill would also apply wash sale and mark-to-market rules to digital assets to improve tax parity with traditional financial assets.
- Industry participants and experts said South Korea's treatment of digital assets as miscellaneous income, its 20% tax rate, and the lack of netting of gains and losses and loss carryforwards fail to reflect transaction types such as mining, staking, and DeFi.
US Tailors Crypto Tax Rules for Stablecoins, Staking as South Korea Lags
US lawmakers have introduced a bill that would tailor digital-asset tax rules based on how the assets are used. The measure is intended to refine the tax code and make digital assets easier to use. In South Korea, by contrast, officials…
bloomingbit
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Oct 9, 2026 at 3:19 AM UTC · 5 分で読める

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$10 or less Fee tax exemption threshold
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25日前
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US lawmakers have introduced a bill that would tailor digital-asset tax rules based on how the assets are used. The measure is intended to refine the tax code and make digital assets easier to use. In South Korea, by contrast, officials have been building a crypto tax framework since 2020, but critics say it still does not reflect how the industry actually works.
According to the US Senate on October 7, Senator Steve Daines introduced the Adjusting Digital Asset Principles Tax Act, or ADAPT Act, on September 30 to overhaul federal tax rules for digital assets. Daines said the bill would modernize tax standards for digital assets and provide clearer guidance for taxpayers, businesses and the Internal Revenue Service.
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