The US crypto tax rules are no longer keeping up with on-chain use cases. Treating all assets as property means that paying gas fees and making everyday transfers could trigger tax obligations. Users also have to track cost basis, calculate gains and losses, and file reports, which creates heavy friction. Currently, tax consultation requests have increased by 34% year over year, and over 63% of users still lack proper cost basis records. If this situation doesn't change, ordinary people will be even less willing to use on-chain services frequently. If reforms are to be pushed forward, the first beneficiaries will be the $ETH ecosystem and L2, $OP $ETH.