2021.11.15 · 규제
US infrastructure law adds crypto reporting requirements
The Infrastructure Investment and Jobs Act (IIJA), signed by President Biden, included provisions on digital asset broker reporting.
A new obligation required exchanges and brokers to report user transaction data to the IRS, and crypto transactions over $10,000 also became subject to reporting. Because the definition of 'broker' was ambiguous, the industry pushed back, warning it could sweep in miners and DeFi developers.
Sources & references
- White House — White House — IIJA Signing Statement ↗
The White House fact sheet at the time of the infrastructure law's signing, showing the crypto reporting provision under funding sources.