Digital Assets Voluntary Disclosure Program Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9174 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 9174 To establish the Digital Assets Voluntary Disclosure Program. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 8, 2026 Mr. Bean of Florida introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To establish the Digital Assets Voluntary Disclosure Program. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Digital Assets Voluntary Disclosure Program Act''. SEC. 2. ESTABLISHMENT OF DIGITAL ASSETS VOLUNTARY DISCLOSURE PROGRAM. (a) In General.--Not later than 12 months after the date of the enactment of this Act, the Secretary shall establish the Digital Assets Voluntary Disclosure Program (hereinafter referred to as the ``program'') to allow eligible taxpayers to remedy digital assets violations by fulfilling the remedial requirements described in subsection (b). (b) Remedial Requirements.--The remedial requirements of this subsection are fulfilled if, at such time and in such manner as the Secretary determines appropriate-- (1) in the case of an uncertified eligible taxpayer, such taxpayer-- (A) submits an application to participate in the program, (B) files, not later than 24 months after the date on which the Secretary establishes the program, an amended return for each applicable taxable year with respect to which the proper amount of any tax item is affected by any digital assets violation, (C) notwithstanding the expiration of any period of limitation on assessment, provides immediate payment, or enters into (and is in compliance with) an installment agreement under section 6159 to provide payment, of-- (i) the aggregate amo