Did you make an "honest mistake" with your crypto taxes in past years? Congress is currently advancing a massive amnesty lifeline. The new 1099-DA broker reporting rules are finally bringing clarity to digital asset taxes moving forward. But what about the millions of taxpayers who simply misunderstood the rules or lacked the records to correctly report their crypto transactions in 2021, 2022, or 2023? Currently, the IRS’s Voluntary Disclosure Practice is geared toward willful tax evasion and criminal exposure. For ordinary investors who just made honest mistakes, filing amended returns often results in unpredictable and steep civil penalties. This may change. The House Ways and Means Committee just advanced the Digital Asset Tax Certainty Act (H.R. 10357) with overwhelming bipartisan support (38-5). If signed into law, Section 502 of this bill will force the Treasury to establish a Digital Asset Voluntary Disclosure Program. A bill will provide a defined 24-month correction period to file amended returns and pay back taxes. There would be a 0% penalty on the first $25,000 of tax deficiency per year (if filed within the first 12 months). There would also be a highly predictable, reduced 5% penalty on deficiencies above $25,000. Lastly, there would be protection from specified civil penalties. You must certify under penalty of perjury that your past violations were neither fraudulent nor willful. Falsely certifying will immediately escalate your case. This bill is not law yet. It still needs to pass the House and Senate but it signals that Congress recognizes how complex crypto taxation was before 1099-DA.