特朗普簽署法案，以阻止IRS Defi稅收法規

美國國稅局設計了一項規則，該規則旨在通過將分散的加密貨幣交換為定義來重新定義什麼構成經紀人。

President Donald Trump has signed a bill that cancels a controversial IRS rule affecting the cryptocurrency industry and which supporters say is a major win for users of decentralized finance platforms.

唐納德·特朗普（Donald Trump）總統簽署了一項法案，該法案取消了一項有爭議的IRS規則，影響了加密貨幣行業，並說這是分散式金融平台用戶的重大勝利。

The IRS had devised a rule that redefined what constitutes a broker to include decentralized crypto exchanges. These platforms, which people can use to conduct direct transactions with other customers via the blockchain without traditional intermediaries, would need to submit user tax data, including digital asset sales amounts, to the Internal Revenue Service.

美國國稅局（IRS）設計了一項規則，該規則重新定義了構成經紀人的內容，以包括分散的加密交易所。這些平台可以通過沒有傳統中介機構的區塊鏈通過區塊鏈來與其他客戶進行直接交易，需要將用戶稅收數據（包括數字資產銷售額）提交給國稅局。

The rule, which was set to take effect in 2026, drew criticism even before its implementation. The cryptocurrency industry heavily criticized this DeFi-related rule because they viewed it as overly broad and practically impossible to execute. Due to their nature, DeFi systems do not have the capabilities to collect personal data from users and maintain access to funds, rendering them unable to comply with reporting obligations.

該規則將於2026年生效，甚至在實施之前就引起了批評。加密貨幣行業嚴重批評了這一與規則相關的規則，因為他們認為它過於廣泛而實際上是不可能執行的。由於其性質，Defi系統沒有能力從用戶那裡收集個人數據並維持對資金的訪問，從而使他們無法遵守報告義務。

The IRS finalized the updated rule just as the Biden administration was set to end in December 2024. The new tax guidelines brought DeFi platforms within their scope of legislation. The public announcement of taxes on DeFi systems quickly drew opposition from cryptocurrency developers, together with investors and privacy advocates, because they expressed concerns about both technological advancement and personal freedom.

國稅局最終確定了更新的規則，就像拜登政府定於2024年12月結束一樣。新的稅制指南將Defi平台帶到了其立法範圍內。公開宣布對DEFI系統的稅收迅速引起了加密貨幣開發商的反對，以及投資者和隱私擁護者，因為他們對技術進步和個人自由表示關注。

Members of Congress stepped in because of these developments. The House of Representatives and Senate passed a Congressional Review Act-approved bill to repeal the IRS rule in March 2025. Congress has the power through the Congressional Review Act to abolish recently implemented federal rules by passing legislation with minimal parliamentary approval. After House and Senate lawmakers approved the repeal of the bill, it was forwarded to President Trump for his signature.

國會議員因這些發展而介入。眾議院和參議院通過了一項由國會審查法案批准的法案，以廢除2025年3月的IRS規則。國會通過《國會審查法》獲得權力，以廢除最近通過最少的議會批准通過立法來廢除聯邦規則。在眾議院和參議院議員批准廢除該法案之後，該法案被轉發給特朗普總統的簽名。

New Law Bans IRS from Targeting DeFi Without Congress

新法律禁止國稅局無國會針對DEFI

On April 11, 2025, President Trump formally signed the passed bill into law. Through his signature, President Trump blocked the updated broker rule by the IRS and permanently exempted it from reinstatement without Congressional approval of a new rule.

2025年4月11日，特朗普總統正式簽署了通過的法案。特朗普總統通過他的簽名封鎖了國稅局的最新經紀人規則，並在沒有國會批准新規定的情況下永久豁免恢復原狀。

Supporters of the decision hailed it as a victory for liberty, innovation, and privacy. Representative Mike Carey argued in favor of the bill because the proposed requirement would generate an excessive amount of paperwork, which could overwhelm the IRS during tax filing time.

該決定的支持者稱讚它是自由，創新和隱私的勝利。代表邁克·凱里（Mike Carey）主張採取了法案，因為擬議的要求將產生過多的文書工作，這可能會在納稅期間淹沒IRS。

His prediction suggested the regulation would undermine America’s position as a leader in blockchain technology and crypto research. Furthermore, Carey stated that the IRS should concentrate on its existing responsibilities rather than creating new, burdensome rules. The Congressman also thanked President Trump for his defense of the industry, together with praising Crypto Czar Sacks for his groundwork on this legislation.

他的預測表明，該法規將破壞美國作為區塊鏈技術和加密研究領域的領導者的地位。此外，凱里（Carey）表示，美國國稅局（IRS）應該專注於其現有職責，而不是製定新的繁重的規則。國會議員還感謝特朗普總統對該行業的辯護，並讚揚了加密沙袋，以實現這項立法的基礎。

The Infrastructure Investment and Jobs Act from 2021 was the source of this rule’s origin. The legislation ordered IRS personnel, together with members of the Treasury Department, to create protocols for digital asset disclosure. IRS exceeded its authorized scope of duty, according to critics who assessed their work.

從2021年開始的《基礎設施投資和就業法》是該規則起源的根源。該立法命令國稅局人員與財政部成員一起為數字資產披露創建協議。根據評估工作的評論家的說法，美國國稅局超出了其授權的職責範圍。

Specifically, administrators added self-custodial wallets and noncustodial software developers who do not directly manage user data to their regulatory scope under the updated rule.

具體而言，管理員添加了自我監測的錢包和非監護軟件開發人員，他們不直接根據更新規則將用戶數據直接管理到其監管範圍。

With his signature, President Trump expressed support for digital assets and set a positive precedent in the digital asset industry. This new legislation forbids any future administration from reinstating comparable IRS reporting rules without completing full legislative procedures.

特朗普總統通過簽名表示支持數字資產，並在數字資產行業樹立了積極的先例。這項新的立法禁止將來的任何政府恢復可比的IRS報告規則，而無需完成完整的立法程序。

Ultimately, this decision shifts US government policy toward cryptocurrency regulation into a new direction. The new legislation safeguards innovation and decentralized infrastructure while defending user information privacy.

最終，這一決定將美國政府的政策轉移到加密貨幣的規定邁向新的方向。新的立法在捍衛用戶信息隱私的同時，保護了創新和分散基礎架構。