,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bihb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ba1 #bjbe,ms4 
,velzquez 7= h]self1 ,ms4               
,ocasio-,cortez1 & ,mrs4 ,ramirez7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to modify ! application ( 
! s\rc+ rules = digital asset income (  
,pu]to ,rican resid5ts4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,fair        
,taxation ( ,digital ,assets 9 ,pu]to   
,rico ,act ( #bjbe4  #b4 ,treatm5t (    
digital asset income by ,pu]to ,rican   
resid5ts  7a7 ,9 g5]al ,section #hfe ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by r$esignat+ subsections 7i7 & 7j7 z  
subsections 7j7 & 7k7 & by ins]t+ aft]  
subsection 7h7 ! foll[+ new subsection3 
7i7 ,digital asset income ( ,pu]to      
,rican resid5ts  7#a7 ,9 g5]al ,not)/&+ 
any o!r provision ( ?is title1 9 ! case 
( an individual describ$ 9 section #icc1
 any income d]iv$ 9 connection )-- 7,a7 

any receipt ( any digital asset 9       
connection )-- 7i7 m9+1 /ak+1 or any    
simil> activity ) respect to any digital
 asset1 or  7ii7 hold+ any digital asset
 7includ+ any =k or air drop ( any      
digital asset71 or  7,b7 any sale1      
ex*ange1 or o!r disposition ( a digital 
asset1  %all n be treat$ = purposes (   
?is title z d]iv$ f s\rces )9 ,pu]to    
,rico4  7#b7 ,treatm5t ( f9ancial       
int]e/s ,= purposes ( ?is subsection1   
any f9ancial int]e/ 9 a digital asset   
%all be treat$ z a digital asset4  7#c7 
,digital asset ,= purposes ( ?is        
subsection1 ! t]m digital asset means   
any digital repres5tation ( value :i* is
 record$ on a cryptographically-secur$  
di/ribut$ l$g]4  4  7b7 ,effective date 
,! am5dm5t made by ?is section %all     
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4