Tax policy is identified as a significant barrier to Bitcoin's adoption as a routine payment method, overshadowing technical concerns. Pierre Rochard, a Bitcoin treasury expert, highlights that tax frictions, particularly the absence of a de minimis tax exemption for small BTC transfers, deter everyday use. In late 2025, the Bitcoin Policy Institute emphasized this gap, which could discourage routine transactions. U.S. lawmakers, including Wyoming Senator Cynthia Lummis, have proposed a de minimis exemption for digital asset transactions under $300, with a $5,000 annual cap, to facilitate small crypto transactions. The ongoing policy debate involves balancing tax revenue with innovation, as industry figures like Jack Dorsey advocate for tax relief to boost BTC's role as everyday money. The outcome of these discussions will significantly impact Bitcoin's potential as a widely accepted payment method.