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CRYPTO TAX LAWYER Explains: How to LEGALLY Avoid Crypto Taxes, the Virtual Currency Tax Fairness Act. This bill provides a similar exemption, but would create a de minimis exemption for capital. Titled the Virtual Currency Tax Fairness Act, the bill was introduced on July 26, and would update the current Internal Revenue Code. U.S. Representatives Jared Polis (D-CO) and David Schweikert (R-AZ) have introduced the Cryptocurrency Tax Fairness Act of (H.R).