Infrastructure Act Rules

Definition ∞ Infrastructure Act rules refer to specific provisions and regulations derived from legislative acts primarily focused on national infrastructure development, which may incidentally impact digital assets. These rules often include mandates for reporting, tax obligations, or other operational requirements for entities involved in digital asset transactions. Their application aims to enhance revenue collection and regulatory oversight within the broader financial system.
Context ∞ The Infrastructure Investment and Jobs Act in the United States introduced new tax reporting requirements for “brokers” of digital assets, significantly impacting the cryptocurrency industry. The current discussion centers on clarifying the broad definition of “broker” and the feasibility of implementing these rules for various crypto participants. Future developments will involve ongoing guidance from regulatory bodies to refine these reporting obligations and address industry concerns.