,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hadi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #bi1 #bjbd,mr4 
,f]guson 7= himself & ,mr4 ,nickel7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to cl>ify ! tax treatm5t (
 digital asset rew>ds4  #a4 ,digital    
asset rew>ds includ$ 9 gross income ^u  
sale or disposition  7a7 ,9 g5]al ,"p   
,,ii ( sub*apt] ,b ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#ib4 ,digital asset rew>ds  7a7 ,9 g5]al
 ,if1 pursuant to a block*a9 cons5sus   
me*anism ) respect to any digital asset1
 a p]son acquires 7directly1 or         
indirectly ?r\gh a s]vice provid]7 a    
rew>d ( a digital asset-- 7#a7 no income
 or ga9 %all result at ! "t ( su*       
acquisition1 &  7#b7 on ! disposition ( 
su* digital asset 9 any taxable ye>1 !  
income or ga9 7if any7 ) respect to su* 
asset %all be ! income or ga91 z ! case 

may be1 f ! disposition = su* taxable   
ye>4  7b7 ,def9itions ,= purposes ( ?is 
section-- 7#a7 ,digital asset ,! t]m    
digital asset %all h ! mean+ giv5 su*   
t]m "u section #fjde7;g77#c77;,d74  7#b7
 ,block*a9 cons5sus me*anism ,! t]m     
block*a9 cons5sus me*anism means1 )     
respect to any digital asset1 a process 
by :i* a p]son commits res\rces 9       
connection ) validat+ ! legitimacy (    
transactions & relat$ entries 9 !       
cryptographically secur$ di/ribut$ l$g] 
to :i* su* digital asset relates4  4    
7b7 ,cl]ical am5dm5t ,! table ( sections
 = "p ,,ii ( sub*apt] ,b ( *apt] #a (   
su* ,code is am5d$ by add+ at ! end !   
foll[+ new item3  ,sec4 #ib4 ,digital   
asset rew>ds4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjbc4