Charitable Deductions for Digital Asset Donations Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9173 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 9173 To amend the Internal Revenue Code of 1986 to except digital assets from the appraisal requirement applicable to certain charitable contributions, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 8, 2026 Mr. Kelly of Pennsylvania 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 except digital assets from the appraisal requirement applicable to certain charitable contributions, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Charitable Deductions for Digital Asset Donations Act''. (b) References.--Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents.--The table of contents for this Act is as follows: Sec. 1. Short title; etc. Sec. 2. Charitable contributions of widely traded digital assets. Sec. 3. Definitions. Sec. 4. Rules of construction. SEC. 2. CHARITABLE CONTRIBUTIONS OF WIDELY TRADED DIGITAL ASSETS. (a) Exception From Appraisal Requirement.--Section 170(f)(11)(A)(ii)(I) is amended by inserting ``widely traded digital assets (except as the Secretary determines appropriate to prevent abuse of this section),'' after ``publicly traded securities (as defined in section 6050L(a)(2)(B)),''. (b) Effective Date.--The amendment made by this section shall appl