To amend the Internal Revenue Code of 1986 to clarify the tax treatment of digital asset rewards.

[AI summary unavailable — showing source text] [Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 8149 Introduced in House (IH)] <DOC> 118th CONGRESS 2d Session H. R. 8149 To amend the Internal Revenue Code of 1986 to clarify the tax treatment of digital asset rewards. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 29, 2024 Mr. Ferguson (for himself and Mr. Nickel) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to clarify the tax treatment of digital asset rewards. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. DIGITAL ASSET REWARDS INCLUDED IN GROSS INCOME UPON SALE OR DISPOSITION. (a) In General.--Part II of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 92. DIGITAL ASSET REWARDS. ``(a) In General.--If, pursuant to a blockchain consensus mechanism with respect to any digital asset, a person acquires (directly,…