Crypto tax dodgers get amnesty—but only if they can afford good lawyers
H.R. 9174 — Digital Assets Voluntary Disclosure Program Act · Filed by Aaron Bean (R-FL) · Introduced Jun 8, 2026 · Referred to committee
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What it does
This bill creates a voluntary disclosure program allowing taxpayers who failed to report income or pay taxes on digital assets (cryptocurrency, etc.) to come forward, pay back taxes plus penalties, and avoid criminal prosecution. Taxpayers who certify their violations were not fraudulent face much lower penalties (5–10%) than those who cannot make that certification (25–40%), and both groups get immunity from criminal investigation for disclosed violations.
Why we flagged it
The bill's core function is to establish a voluntary disclosure amnesty for digital asset tax violations, allowing taxpayers to remediate past non-compliance in exchange for back taxes, penalties, and immunity from criminal prosecution. This is a standard tax administration mechanism, not a substantive policy change.
What the text implies
- The two-tier penalty structure (25–40% for uncertified vs. 0–5% for certified taxpayers) may disproportionately benefit high-income or sophisticated taxpayers who can credibly claim non-fraudulent intent, while less-educated or lower-income taxpayers face steeper penalties for the same underlying violation.
- The 6-year lookback for uncertified taxpayers vs. 3-year for certified taxpayers creates an incentive to claim non-fraudulent status, potentially allowing taxpayers to avoid disclosure of older violations if they can certify current compliance.
The full analysis lists 4 implications of this text.
Who stands to gain
cryptocurrency holders and traders; tax advisory and accounting firms specializing in digital assets; high-net-worth individuals with unreported digital asset income