羅德島參議院介紹了S. 0451，該法案將免稅比特幣的銷售額每天不到$ 1,000的州資本利得稅

該法案是對現有州所得稅法的修改，擬議立法中的確切語言如下：

A bill that would partially exempt small bitcoin transactions from state capital gains taxes has been introduced to the Rhode Island Senate.

一項將部分免除小型比特幣交易的法案已向羅德島參議院提出。

Bill S. 0451, which was introduced to the Senate last month, permits the state’s residents and businesses to make up to 10 payments in bitcoin valued at less than $1,000 per month (or sell the equivalent amount) without being subject to state capital gains taxes. The bill is an amendment to existing state income tax laws, and the exact language in the proposed legislation is as follows:

上個月向參議院介紹的Bill S. 0451允許該州的居民和企業以每月不到1,000美元的價格（或出售同等金額）的比特幣最高10款，而無需繳納州資本稅稅。該法案是對現有州所得稅法的修正案，擬議立法中的確切語言如下：

“Any sale of bitcoin by an individual or business in Rhode Island shall be exempt from state taxation if the total value of sales is less than one thousand dollars ($1,000) per diem. The limit of the state tax exempt bitcoin transaction shall not exceed ten (10) sales per a thirty (30) day cycle.”

“如果銷售總價值少於一千美元（$ 1,000），則在羅德島州個人或企業出售比特幣的任何出售應免於州稅。

And the bill defines a “sale of bitcoin” as “any transaction in which bitcoin is sold or exchanged for another form of value, such as fiat currency or other physical or digital assets.”

該法案將“比特幣的銷售”定義為“出售或交換比特幣的任何交易，例如菲亞特貨幣或其他物理或數字資產，例如其他形式的價值”。

The bill also clarifies that this exemption only applies at the state level and that it doesn’t affect federal tax obligations.

該法案還闡明，這種豁免僅適用於州一級，並且不影響聯邦稅收義務。

At present, U.S. federal capital gains tax obligations are not dependent on the frequency or size of transactions. At the federal level, the only bill that has proposed something similar is the Lummis-Gillibrand “Responsible Financial Innovation Act”, which provides a de minimus tax exemption on bitcoin transactions valued up to $200.

目前，美國聯邦資本利得稅義務並不取決於交易的頻率或規模。在聯邦一級，唯一提出類似事情的法案是Lummis-Gillibrand的“負責任的金融創新法”，該法案對價值高達200美元的比特幣交易提供了最小稅款。

However, the bill does place some obligations on individuals and businesses who engage with these types of tax-exempt bitcoin transactions. They are responsible for keeping records of these transactions, including the total value of sales per day, and should be prepared to provide these records to the state’s department of revenue for audit or compliance purposes.

但是，該法案確實對與這些類型的免稅比特幣交易的個人和企業施加了一些義務。他們有責任保留這些交易記錄，包括每天的銷售總價值，並應準備將這些記錄提供給該州稅務局的審計或合規性目的。

In a slide deck prepared by the Rhode Island Blockchain Council that was shared with Bitcoin Magazine, Chris Perrotta, Chairman of the Council, wrote that the passing of Bill S. 0451 would help to reduce friction for digital asset payments.

在由羅德島區塊鏈理事會準備的幻燈片甲板上，該委員會與比特幣雜誌共享，理事會主席克里斯·佩羅塔（Chris Perrotta）寫道，Bill S. 0451的逝世將有助於減少數字資產支付的摩擦。

He stated that “current tax implications of spending BTC hamper its utility for Rhode Island citizens and stifle economic activity.”

他說：“當前花費BTC的稅收影響妨礙了其對羅德島公民的效用，並扼殺了經濟活動。”

Perrotta also noted that the passing of this bill would help to stimulate blockchain-based economic activity in the state, making Rhode Island one of the states at the forefront of this technology.

佩羅塔還指出，該法案的通過將有助於刺激該州基於區塊鏈的經濟活動，使羅德島成為這項技術最前沿的州之一。

What is more, he also proposed that small businesses accept bitcoin for products and services as a means to stimulate economic growth.

更重要的是，他還建議小型企業接受比特幣作為產品和服務的一種刺激經濟增長的手段。

Thus far, no other U.S. states have introduced comparable bills.

到目前為止，還沒有其他國家提出可比的賬單。