To: Members of the House Committee on Ways and Means
From: National Taxpayers Union
Date: September 16, 2026
Subject: NTU’s views on the September 16 Markup
I. Introduction
On behalf of National Taxpayers Union, the nation’s oldest taxpayer advocacy organization, we write to express our views on legislation slated for consideration before the House Committee on Ways and Means on September 16, 2026. While NTU recognizes that the Committee is considering a broader package of legislative proposals, we would like to highlight three bills that warrant special attention. NTU applauds the Committee for your continued efforts to advance proposals that protect the interests of taxpayers and uphold free-market principles.
II. Legislation
H.R. 10357, the “Digital Asset Tax Certainty Act” - Support
Authored by Representative Jason Smith (R-MO), this legislation provides digital asset users with tax certainty, safeguards against abuse, and increases tax compliance. Transactions conducted using blockchain technology may require economically negligible dispositions of digital assets for network validation purposes. This legislation would reduce the recordkeeping burden taxpayers face to track these miniscule transactions by creating a de minimis exemption of $10 for these network fees. This legislation also aligns digital asset taxation with the traditional tax treatment of securities in some areas. This includes prohibiting losses from the sale of an asset when the taxpayer repurchases a substantially identical asset within 30 days, known as wash sales, as well as clarifying that digital asset lending agreements are not themselves taxable events. Finally, this legislation paves a path for broader tax compliance by implementing a voluntary disclosure program allowing taxpayers to amend prior years’ returns if taxable transactions were not previously reported.
H.R. 10334, the “EFIN Verification Act of 2026” - Support
Authored by Representatives Ron Estes (R-KS) and Jimmy Panetta (D-CA), the EFIN Verification Act of 2026 would provide the IRS with important tools to stop the stealing of sensitive tax information before the act takes place. It would require that Electronic Filing Identification Numbers (EFIN), which are numbers provided by the IRS to firms to allow them to file taxes for clients, are authorized and active before they can be used to file tax returns. Similar language has been included by the Senate Finance Committee in the revised Taxpayer Assistance and Service (TAS) Act by Senators Cortez Masto (D-NV) and Blackburn (R-TN). This low-cost measure would save taxpayers both money and needless headaches by stopping fraud before it occurs.
H.R. 4093, the “Apples to Apples Comparison Act of 2025” - Support
Authored by Representatives Aaron Bean (R-FL) and Kevin Hern (R-OK), the Apples to Apples Comparison Act of 2025 would require the Centers for Medicare & Medicaid Services to publish more detailed information about Medicare expenditures and utilization. This would allow policymakers and beneficiaries to more accurately compare the costs involved in traditional fee-for-service Medicare plans with private Medicare Advantage (MA) plans. Medicare spending now totals over $1.2 trillion annually, and more than half of Medicare beneficiaries now elect to receive coverage through MA plans. As such, strengthening transparency is vital for beneficiaries and taxpayers.
III. Conclusion
Should you have any questions about the recommendations in this memo, please do not hesitate to reach out to Alexander Ciccone (aciccone@ntu.org)