📜 $300 De Minimis Thresholdbr New legislation would exempt small crypto transactions under $300 from capital gains reporting - removing a major barrier to everyday crypto adoption.br br ⚖️ Ending Double Taxationbr The bill eliminates unfair dual taxation of stakingmining rewards, taxing only when assets are sold rather than when earned.br br 🏛 Institutional Claritybr Provides crucial tax certainty for:br br Crypto lendingbr br Wash sale rulesbr br Professional trader accountingbr br 🌍 Global Competitivenessbr Positions US to lead in crypto innovation against friendlier tax jurisdictions like Portugal and Switzerland.br br 🚀 TSWHZC Analysisbr This could be the regulatory infrastructure needed to transform crypto from speculative asset to functional payment system.