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Money Laundering in Bitcoin, Explained [Crypto Compliance 101]U.S. Senators have introduced a new bill to make small crypto transactions tax-free. The Virtual Currency Tax Fairness Act aims to eliminate. , the Virtual Currency Tax Fairness Act. This bill provides a similar exemption, but would create a de minimis exemption for capital. The Virtual Currency Tax Fairness Act would exempt personal transactions made with digital currency when the gains are $ or less. Rep. Suzan DelBene (D-Wash.).