罗德岛参议院介绍了S. 0451，该法案将免税比特币的销售额每天不到$ 1,000的州资本利得税

该法案是对现有州所得税法的修改，拟议立法中的确切语言如下：

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

一项将部分免除小型比特币交易的法案已向罗德岛参议院提出。

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:

上个月向参议院介绍的Bill S. 0451允许该州的居民和企业以每月不到1,000美元的价格（或出售同等金额）的比特币最高10款，而无需缴纳州资本税税。该法案是对现有州所得税法的修正案，拟议立法中的确切语言如下：

“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.”

“如果销售总价值少于一千美元（$ 1,000），则在罗德岛州个人或企业出售比特币的任何出售应免于州税。

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.”

该法案将“比特币的销售”定义为“出售或交换比特币的任何交易，例如菲亚特货币或其他物理或数字资产，例如其他形式的价值”。

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

该法案还阐明，这种豁免仅适用于州一级，并且不影响联邦税收义务。

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，美国联邦资本利得税义务并不取决于交易的频率或规模。在联邦一级，唯一提出类似事情的法案是Lummis-Gillibrand的“负责任的金融创新法”，该法案对价值高达200美元的比特币交易提供了最小税款。

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，该法案确实对与这些类型的免税比特币交易的个人和企业施加了一些义务。他们有责任保留这些交易记录，包括每天的销售总价值，并应准备将这些记录提供给该州税务局的审计或合规性目的。

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.

在由罗德岛区块链理事会准备的幻灯片甲板上，该委员会与比特币杂志共享，理事会主席克里斯·佩罗塔（Chris Perrotta）写道，Bill S. 0451的逝世将有助于减少数字资产支付的摩擦。

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

他说：“当前花费BTC的税收影响妨碍了其对罗德岛公民的效用，并扼杀了经济活动。”

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.

佩罗塔还指出，该法案的通过将有助于刺激该州基于区块链的经济活动，使罗德岛成为这项技术最前沿的州之一。

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，他还建议小型企业接受比特币作为产品和服务的一种刺激经济增长的手段。

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

到目前为止，还没有其他国家提出可比的账单。