Janessa Lopez, Head of Digital Asset Policy at fintech company Block, stated at the 2026 Bitcoin Conference, "The current legislative priority is to push for the implementation of a tax exemption for Bitcoin micro-payments, eliminating the capital gains tax reporting requirement for everyday Bitcoin transactions. There is a movement within Congress to apply tax exemptions only to stablecoin transactions under $200 and exclude Bitcoin, which undermines the principle of technological neutrality." Kara Calvert, Vice President of US Policy at Coinbase, also stated, "Even if the Clarity Act passes, if tax issues are not resolved, the burden of tax reporting will remain an obstacle to Bitcoin adoption."
