據《紐約時報》報導，美國財政部與國稅局（IRS）正透過一系列新規，為大型私募股權公司、加密貨幣企業、外國房地產投資者及跨國公司開出數千億美元的減稅門票。今年 7 月，特朗普簽署了「美麗大法案」（Beautiful Big Act），為企業減稅 1 萬億美元，但未同步修訂最低稅規則，導緻部分公司面臨新增稅負。包含 Coinbase 與 Strategy 在內的加密公司其後順利遊說豁免「按市價計價」收益（mark-to-market gains），9 月 30 日國稅局核準了這項請求，並特別提及「數位資產」。

According to a report by The New York Times, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) are rolling out a series of new rules to offer hundreds of billions of dollars in tax breaks to large private equity firms, cryptocurrency enterprises, foreign real estate investors, and multinational corporations. In July this year, Trump signed the 'Beautiful Big Act,' which provided $1 trillion in tax cuts for businesses. However, the minimum tax rules were not revised simultaneously, resulting in some companies facing additional tax burdens. Subsequently, cryptocurrency companies including Coinbase and Strategy successfully lobbied for an exemption from 'mark-to-market' gains. On September 30, the IRS approved this request, with a specific mention of 'digital assets.'