Lawyers Evaluate "U.S. Crypto Projects May Enjoy Zero Capital Gains Tax": How to Define Standards Such as "Domestic U.S." Remains to Be Clarified

Odaily Planet Daily reported that John E Deaton, a lawyer supporting cryptocurrency, commented on X regarding the news that "domestic cryptocurrency projects in the U.S. may enjoy zero capital gains tax." He stated that for this policy to be implemented, it is still necessary to clarify which cryptocurrency projects should be considered as based in the U.S., and what criteria constitute being U.S.-based. Taking Solana as an example, while Solana Labs is headquartered in San Francisco, the Solana Foundation is based in Geneva, Switzerland.
XTZ: Developed by Arthur and Kathleen Breitman, headquartered in the U.S., while the Tezos Foundation is based in Switzerland.
On the surface, $XRP, XLM, HBAR, XCH, and AVAX all seem to meet the criteria.
Additionally, it remains unclear whether U.S. companies involved in cryptocurrency, crypto mining operations, or even other U.S. companies that adopt BTC and/or cryptocurrency reserve policies will also utilize this tax reduction policy.