特朗普签署法案，以阻止IRS Defi税收法规

美国国税局设计了一项规则，该规则旨在通过将分散的加密货币交换为定义来重新定义什么构成经纪人。

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.

唐纳德·特朗普（Donald Trump）总统签署了一项法案，该法案取消了一项有争议的IRS规则，影响了加密货币行业，并说这是分散式金融平台用户的重大胜利。

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.

美国国税局（IRS）设计了一项规则，该规则重新定义了构成经纪人的内容，以包括分散的加密交易所。这些平台可以通过没有传统中介机构的区块链通过区块链来与其他客户进行直接交易，需要将用户税收数据（包括数字资产销售额）提交给国税局。

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.

该规则将于2026年生效，甚至在实施之前就引起了批评。加密货币行业严重批评了这一与规则相关的规则，因为他们认为它过于广泛而实际上是不可能执行的。由于其性质，Defi系统没有能力从用户那里收集个人数据并维持对资金的访问，从而使他们无法遵守报告义务。

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.

国税局最终确定了更新的规则，就像拜登政府定于2024年12月结束一样。新的税制指南将Defi平台带到了其立法范围内。公开宣布对DEFI系统的税收迅速引起了加密货币开发商的反对，以及投资者和隐私拥护者，因为他们对技术进步和个人自由表示关注。

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.

国会议员因这些发展而介入。众议院和参议院通过了一项由国会审查法案批准的法案，以废除2025年3月的IRS规则。国会通过《国会审查法》获得权力，以废除最近通过最少的议会批准通过立法来废除联邦规则。在众议院和参议院议员批准废除该法案之后，该法案被转发给特朗普总统的签名。

New Law Bans IRS from Targeting DeFi Without Congress

新法律禁止国税局无国会针对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，特朗普总统正式签署了通过的法案。特朗普总统通过他的签名封锁了国税局的最新经纪人规则，并在没有国会批准新规定的情况下永久豁免恢复原状。

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.

该决定的支持者称赞它是自由，创新和隐私的胜利。代表迈克·凯里（Mike Carey）主张采取了法案，因为拟议的要求将产生过多的文书工作，这可能会在纳税期间淹没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.

他的预测表明，该法规将破坏美国作为区块链技术和加密研究领域的领导者的地位。此外，凯里（Carey）表示，美国国税局（IRS）应该专注于其现有职责，而不是制定新的繁重的规则。国会议员还感谢特朗普总统对该行业的辩护，并赞扬了加密沙袋，以实现这项立法的基础。

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.

从2021年开始的《基础设施投资和就业法》是该规则起源的根源。该立法命令国税局人员与财政部成员一起为数字资产披露创建协议。根据评估工作的评论家的说法，美国国税局超出了其授权的职责范围。

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.

具体而言，管理员添加了自我监测的钱包和非监护软件开发人员，他们不直接根据更新规则将用户数据直接管理到其监管范围。

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.

特朗普总统通过签名表示支持数字资产，并在数字资产行业树立了积极的先例。这项新的立法禁止将来的任何政府恢复可比的IRS报告规则，而无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.

最终，这一决定将美国政府的政策转移到加密货币的规定迈向新的方向。新的立法在捍卫用户信息隐私的同时，保护了创新和分散基础架构。