Real bill currently in Congress  c/o  HR/119/9173

Charitable Deductions for Digital Asset Donations Act

Policy area: Taxation ▲ 43 days since action Sponsor: Mike Kelly, PA-16, R → Congress.gov

Latest action (2026-06-08): Referred to the House Committee on Ways and Means.

The Framers

“Founders’ Verdict”

CONDITIONAL

Confidence 0.75

Synthesis

The bill is constitutional as an exercise of Congress's taxing power under Article I, Section 8, Clause 1 and the Necessary and Proper Clause, but only if adequate safeguards are implemented to prevent fraud and ensure uniform valuation of digital assets.

Hamilton YES

The Congress possesses the power to lay and collect taxes under Article I, Section 8, Clause 1, and to make all laws which shall be necessary and proper for carrying into execution its taxing power under Clause 18. The proposed amendment to the Internal Revenue Code is a proper exercise of that authority, as it adjusts the rules for charitable contribution deductions to account for the unique nature of digital assets. The appraisal requirement, while generally sound, may be impracticable for assets that lack a ready market valuation; the exception is a reasonable accommodation. This does not v…

Article I, Section 8, Clause 1 Article I, Section 8, Clause 18
Jefferson YES

The Constitution grants Congress the power to lay and collect taxes, duties, imposts, and excises (Article I, Section 8, Clause 1). This bill amends the Internal Revenue Code to except digital assets from the appraisal requirement for charitable contributions, which is a permissible exercise of that taxing power. The Tenth Amendment reserves to the states or the people all powers not delegated to the United States, but the regulation of tax deductions for charitable contributions is a federal matter within the delegated taxing authority. No provision of the Bill of Rights is infringed, as the …

Article I, Section 8, Clause 1 Amendment X
Madison YES

This bill is a proper exercise of Congress's power to lay and collect taxes under Article I, Section 8, Clause 1. The Internal Revenue Code is a legitimate instrument for raising revenue and regulating deductions for charitable contributions. Exempting digital assets from appraisal requirements is a reasonable adjustment to tax administration, falling within the broad discretion granted to Congress in matters of taxation. The measure does not exceed the enumerated powers of the federal government, nor does it infringe upon the reserved powers of the states under the Tenth Amendment. It is a me…

Article I, Section 8, Clause 1 Federalist No. 41
Marshall CONDITIONAL

A law that exempts digital assets from statutory appraisal requirements for charitable contributions is permissible under Congress's taxing and spending power, provided such exemption does not create a substantial risk of improper valuation or fraud that would undermine the uniformity of taxation. The Constitution vests Congress with broad authority to lay and collect taxes (Article I, Section 8, Clause 1) and to make all Laws which shall be necessary and proper for carrying into Execution its powers (Article I, Section 8, Clause 18). However, if the exemption leads to systematic under-valuati…

Article I, Section 8, Clause 1 (Taxing and Spending) Article I, Section 8, Clause 18 (Necessary and Proper Clause) McCulloch v. Maryland (1819)

What should pass

“AI Consensus Solution”

No solution yet

Daily synthesis runs at 06:00 UTC. This bill's consensus draft will appear on the next pass.

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