[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5745 Introduced in House (IH)]

<DOC>






118th CONGRESS
  1st Session
                                H. R. 5745

    To provide for the regulation of digital assets, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 27, 2023

  Mr. Beyer introduced the following bill; which was referred to the 
 Committee on Financial Services, and in addition to the Committees on 
   Agriculture, and Ways and Means, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
    To provide for the regulation of digital assets, 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.

    This Act may be cited as the ``Digital Asset Market Structure and 
Investor Protection Act''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
  TITLE I--DIGITAL ASSET SECURITIES UNDER THE FEDERAL SECURITIES LAWS

              Subtitle A--Securities Exchange Act of 1934

Sec. 101. Definition of digital asset security.
Sec. 102. Delayed registration for digital asset securities.
Sec. 103. Desecuritization of digital asset securities.
Sec. 104. Joint SEC and CFTC rulemaking on major digital asset 
                            classification.
Sec. 105. Conforming amendments.
                   Subtitle B--Other Securities Laws

Sec. 111. Securities Act of 1933.
Sec. 112. Investment Advisers Act of 1940.
Sec. 113. Investment Company Act of 1940.
Sec. 114. Securities Investor Protection Act of 1970.
 TITLE II--TREATMENT OF DIGITAL ASSETS UNDER THE COMMODITY EXCHANGE ACT

Sec. 201. Definitions.
Sec. 202. Actual delivery of digital assets.
Sec. 203. Optional Federal charter for digital asset trading and 
                            clearing.
Sec. 204. Reporting requirements.
Sec. 205. CTA and CPOs: Commodity Interests.
Sec. 206. Swap data repositories and digital asset trade repositories.
  TITLE III--DIGITAL FEDERAL RESERVE NOTES, LEGAL TENDER STATUS, THE 
REGULATION OF DIGITAL ASSET FIAT-BASED STABLECOINS, AND FEDERAL DEPOSIT 
                 AND SHARE INSURANCE FOR DIGITAL ASSETS

               Subtitle A--Digital Federal Reserve Notes

Sec. 301. In general.
Sec. 302. Digital asset legal tender status.
     Subtitle B--Regulation of Digital Asset Fiat-Based Stablecoins

Sec. 311. Department of Treasury regulation of digital asset fiat-based 
                            stablecoins.
Sec. 312. Conforming amendment.
   Subtitle C--Federal Deposit and Share Insurance for Digital Assets

Sec. 321. Digital asset not deposits for Federal deposit and share 
                            insurance.
Sec. 322. Directed rulemaking FDIC and NCUA website disclosure on 
                            digital assets and insurance noncoverage.
                       TITLE IV--BANK SECRECY ACT

Sec. 401. Bank Secrecy Act.
Sec. 402. Anonymizing services, money mule, and anonymity-enhanced 
                            convertible virtual currencies.
Sec. 403. Digital asset transaction actual delivery reporting.
Sec. 404. Virtual digital asset service providers.
                 TITLE V--VARIOUS DIGITAL ASSET REPORTS

Sec. 501. IRS report on digital asset ownership/taxes.
Sec. 502. Report on ransomware and digital assets.
Sec. 503. Report on decentralized finance.
Sec. 504. Report on custody of digital assets and digital asset 
                            securities.
Sec. 505. Report on digital asset trading platforms.
Sec. 506. Report on false trade reporting, wash trading, and off-chain 
                            transaction on digital asset trading 
                            platforms.
Sec. 507. Relevant committees defined.

  TITLE I--DIGITAL ASSET SECURITIES UNDER THE FEDERAL SECURITIES LAWS

              Subtitle A--Securities Exchange Act of 1934

SEC. 101. DEFINITION OF DIGITAL ASSET SECURITY.

    (a) Definition of Security.--Section 3(a)(10) of the Securities 
Exchange Act of 1934 (15 U.S.C. 78c(a)(10)) is amended--
            (1) by inserting ``digital asset security,'' after 
        ``investment contract,''; and
            (2) by striking ``; but shall not include currency'' and 
        inserting ``; but shall not include any fiat currency, 
        commodity, digital asset,''.
    (b) Other Definitions.--Section 3(a) of the Securities Exchange Act 
of 1934 (15 U.S.C. 78c(a)) is amended--
            (1) by transferring paragraph (79) so as to appear after 
        paragraph (78);
            (2) by redesignating the second paragraph (80) as paragraph 
        (81); and
            (3) by adding at the end the following:
            ``(82) Digital asset security.--
                    ``(A) In general.--The term `digital asset 
                security' means a digital asset that:
                            ``(i) Provides the holder of the digital 
                        asset with any of the following rights:
                                    ``(I) Equity or debt interest in 
                                the issuer.
                                    ``(II) Right to profits, interest, 
                                or dividend payments from the issuer.
                                    ``(III) Voting rights in the major 
                                corporate actions (which shall not 
                                include new block creations, hardforks, 
                                or protocol changes related to the 
                                digital asset) of the issuer.
                                    ``(IV) Liquidation rights in the 
                                event of the issuer's liquidation.
                            ``(ii) In the case of an issuer with a 
                        service, goods, or platform that is not wholly 
                        operational at the time of issuing such digital 
                        asset, with respect to any fundraising or 
                        capital formation activity (including initial 
                        coin offerings) which is accomplished through 
                        the issuance of such a digital asset, issues 
                        such digital asset to a holder in return for 
                        money (including other digital assets) to fund 
                        the development of the proposed service, goods, 
                        or platform of the issuer.
                    ``(B) Rule relating to digital assets.--The term 
                `digital asset security' does not include any digital 
                asset other than the digital assets described in 
                subparagraph (A). Any digital asset not described in 
                subparagraph (A) shall be considered to be, and 
                regulated as, a commodity under the Commodity Exchange 
                Act (7 U.S.C. 1a et seq.).''.

SEC. 102. DELAYED REGISTRATION FOR DIGITAL ASSET SECURITIES.

    Section 12(g)(1) of the Securities Exchange Act of 1934 (15 U.S.C. 
78l(g)(1)) is amended--
            (1) in subparagraph (A)(ii), by striking ``and'' at the 
        end;
            (2) in subparagraph (B), by inserting ``and'' after 
        ``persons,''; and
            (3) by inserting after subparagraph (B) the following:
            ``(C) in the case of an issuer of a digital asset security, 
        not later than 120 days after the last day of the third fiscal 
        year on which the issuer first has total assets exceeding 
        $10,000,000 and a class of equity security (other than an 
        exempted security) held of record by 2,000 or more persons,''.

SEC. 103. DESECURITIZATION OF DIGITAL ASSET SECURITIES.

    Section 12(g) of the Securities Exchange Act of 1934 (15 U.S.C. 
78l(g)) is amended by adding at the end the following:
                    ``(7) Desecuritization of digital asset 
                securities.--Registration of any class of digital asset 
                security pursuant to this subsection or status as a 
                security (or both) shall be terminated ninety days, or 
                such shorter period as the Commission may determine, 
                after the issuer files a desecuritization certification 
                with the Commission. The desecuritization certification 
                shall demonstrate that the issuer's service, goods, or 
                platform are fully operational and that the digital 
                asset does not provide holders of such digital assets 
                with any of the rights specified in subclauses (I) 
                through (IV) of section 3(a)(82)(A). The Commission 
                shall after notice and opportunity for hearing deny 
                termination of registration or change in status as a 
                security (or both) if it finds that the 
                desecuritization certification is untrue. Termination 
                of registration or change in status (or both) shall be 
                deferred pending final determination on the question of 
                denial. A digital asset security so desecuritized shall 
                be considered to be, and regulated as, a commodity 
                under the Commodity Exchange Act (7 U.S.C. 1a et 
                seq.).''.

SEC. 104. JOINT SEC AND CFTC RULEMAKING ON MAJOR DIGITAL ASSET 
              CLASSIFICATION.

    The Securities Exchange Act of 1934 is amended by adding at the end 
the following:

``SEC. 105. JOINT SEC AND CFTC RULEMAKING ON MAJOR DIGITAL ASSET 
              CLASSIFICATION.

    ``(a) In General.--Not later than 150 days after the date of the 
enactment of this section, the Commission and the Commodity Futures 
Trading Commission shall jointly publish, for purposes of a 60-day 
public comment period, a proposed rulemaking that classifies each of 
the major digital assets by (i) highest market capitalization and (ii) 
highest daily trading volume as either--
            ``(1) a digital asset; or
            ``(2) a digital asset security.
    ``(b) Final Rule.--Not later than 270 days after the date of the 
enactment of this Act, the Commission and the Commodity Futures Trading 
Commission shall jointly publish a final rule that classifies each of 
the major digital assets by (i) highest market capitalization and (ii) 
highest daily average trading volume as--
            ``(1) a digital asset; or
            ``(2) a digital asset security.
    ``(c) Major Digital Assets Defined.--In this subsection, the term 
`major digital assets' means the top 25 digital assets (including 
digital asset securities) by (i) the highest market capitalization and 
(ii) the highest daily trading volume as of the date of the enactment 
of the Digital Asset Market Structure and Investor Protection Act as 
reported on an appropriate publicly available website (as jointly 
determined by the Commission and the Commodity Futures Trading 
Commission) that publishes such information, such as CoinMarketCap.''.

SEC. 105. CONFORMING AMENDMENTS.

    (a) Definition of Broker.--Section 3(a)(4)(A) of the Securities 
Exchange Act of 1934 (15 U.S.C. 78c(a) is amended by inserting 
``including a digital asset security, but not digital assets,'' after 
``security''.
    (b) Securities Exchange Act Definitions.--Section 3(a) of the 
Securities Exchange Act of 1934 (15 U.S.C. 78c(a)), as amended by 
section 101, is further amended by adding at the end the following:
            ``(83) Commodity exchange act terms.--The terms, 
        `commodity', `digital asset', `digital asset repository of 
        transactions', and `virtual currency' have the meanings given 
        such terms, respectively, in section 1a of the Commodity 
        Exchange Act (7 U.S.C. 1a).''.

                   Subtitle B--Other Securities Laws

SEC. 111. SECURITIES ACT OF 1933.

    (a) Definition of Security.--Section 2(a)(1) of the Securities Act 
of 1933 (15 U.S.C. 77b(a)(1)) is amended--
            (1) by inserting ``digital asset security,'' after 
        ``investment contract,''; and
            (2) by striking the period at the end and inserting ``; but 
        does not include any fiat currency, commodity, digital asset, 
        or any note, draft, bill of exchange, or banker's acceptance 
        which has a maturity at the time of issuance of not exceeding 
        nine months exclusive of days of grace or any renewal thereof 
        the maturity of which is likewise limited.''.
    (b) Other Definitions.--Section 2(a) of the Securities Act of 1933 
(15 U.S.C. 77b(a)) is amended by adding the following:
            ``(20) The terms `commodity', `digital asset', `digital 
        asset repository of transactions', and `virtual currency' have 
        the meanings given such terms, respectively, in section 1a of 
        the Commodity Exchange Act (7 U.S.C. 1a).
            ``(21) The term `digital asset security' has the meaning 
        given such term in section 3(a) of the Securities Exchange Act 
        of 1934 (15 U.S.C. 78c(a)).''.

SEC. 112. INVESTMENT ADVISERS ACT OF 1940.

    (a) Definition of Security.--Section 202(a)(18) of the Investment 
Advisers Act of 1940 (15 U.S.C. 80b-2(a)(18)) is amended--
            (1) by inserting ``digital asset security,'' after 
        ``investment contract,''; and
            (2) by striking the period at the end and inserting ``; but 
        does not include any fiat currency, commodity, digital asset, 
        or any note, draft, bill of exchange, or banker's acceptance 
        which has a maturity at the time of issuance of not exceeding 
        nine months exclusive of days of grace or any renewal thereof 
        the maturity of which is likewise limited.''.
    (b) Definition of Digital Asset Security.--Section 202(a) of the 
Investment Advisers Act of (15 U.S.C. 80b-2(a)) is amended by adding at 
the end the following:
            ``(31) The term `digital asset security' has the meaning 
        given such term section 3(a) of the Securities Exchange Act of 
        1934 (15 U.S.C. 78c(a)).''.
    (c) Other Definitions.--The second paragraph (29) of section 202(a) 
of the Investment Advisers Act of 1940 (15 U.S.C. 80b-2(a)(29)) is 
amended by inserting ```commodity', `digital asset', `digital asset 
repository of transactions', `virtual currency''', after ```commodity 
trading advisor',''.

SEC. 113. INVESTMENT COMPANY ACT OF 1940.

    (a) Definition of Security.--Section 2(a)(36) of the Investment 
Company Act of 1940 (15 U.S.C. 80b-2(a)(36) is amended--
            (1) by inserting ``digital asset security,'' after 
        ``investment contract,''; and
            (2) by striking the period at the end and inserting ``; but 
        does not include any fiat currency, commodity, digital asset, 
        or any note, draft, bill of exchange, or banker's acceptance 
        which has a maturity at the time of issuance of not exceeding 
        nine months exclusive of days of grace or any renewal thereof 
        the maturity of which is likewise limited.''.
    (b) Commodity Exchange Act Terms.--Section 2(a)(54) of the 
Investment Company Act of 1940 (15 U.S.C. 80a-2(a)) is amended by 
striking ``and `swap execution facility''' and inserting ```swap 
execution facility', `commodity', `digital asset', `digital asset 
repository of transactions', and `virtual currency'''.
    (c) Definition of Digital Asset Security.--Section 2(a) of the 
Investment Company Act of 1940 (15 U.S.C. 80a-2(a)) is amended by 
adding at the end the following:
            ``(55) The term `digital asset security' has the meaning 
        given such term in section 3(a) of the Securities Exchange Act 
        of 1934 (15 U.S.C. 78c(a)).''.

SEC. 114. SECURITIES INVESTOR PROTECTION ACT OF 1970.

    (a) In General.--
            (1) Definition of security.--Section 16(14) of the 
        Securities Investor Protection Act of 1970 (15 U.S.C. 
        78lll(14)) is amended--
                    (A) by inserting ``, digital asset security,'' 
                after ``investment contract'';
                    (B) by inserting ``, digital asset security,'' 
                after ``if such investment contract''; and
                    (C) in the last sentence, by inserting ``digital 
                asset,'' after ``commodity,''.
            (2) Other definitions.--Section 16 of the Securities 
        Investor Protection Act of 1970 (15 U.S.C. 78lll) is amended by 
        adding the following:
            ``(15) Commodity exchange act terms.--The terms 
        `commodity', `digital asset', `digital asset repository of 
        transactions', and `virtual currency' have the meanings given 
        such terms, respectively, in section 1a of the Commodity 
        Exchange Act (7 U.S.C. 1a).
            ``(16) Digital asset security.--The term `digital asset 
        security' has the meaning given such term in section 3(a) of 
        the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)).''.
    (b) SIPC Notice.--Not later than 90 days after the date of the 
enactment of this Act, the Securities Investor Protection Corporation 
shall make publicly available on the website of the Corporation a 
notice--
            (1) regarding the status of digital assets and digital 
        asset securities and how such status impacts Securities 
        Investor Protection Corporation insurance coverage; and
            (2) that digital assets are not deposits and digital asset 
        securities are in almost all cases not securities and neither 
        would be covered by Securities Investor Protection Corporation 
        insurance, regardless of whether--
                    (A) an insured bank, savings association, or credit 
                union holds the digital assets or digital asset 
                securities; or
                    (B) a broker or dealer (as defined in section 3(a) 
                of the Securities Exchange Act of 1934 (15 U.S.C. 
                78c(a))) holds the digital assets or digital asset 
                securities.

 TITLE II--TREATMENT OF DIGITAL ASSETS UNDER THE COMMODITY EXCHANGE ACT

SEC. 201. DEFINITIONS.

    (a) Definition of Commodity.--Section 1a(9) of the Commodity 
Exchange Act (7 U.S.C. 1a(9)) is amended by adding ``digital asset 
(including Bitcoin, Ether, and their hardforks),'' after ``livestock 
products,''.
    (b) Other Definitions Relating to Digital Assets.--Section 1a of 
the Commodity Exchange Act (7 U.S.C. 1a) is amended by adding at the 
end the following:
            ``(52) Digital asset.--The term `digital asset'--
                    ``(A) means an asset--
                            ``(i) that is created electronically or 
                        digitally through software code;
                            ``(ii) that is programmed with rules that--
                                    ``(I) govern the creation, supply, 
                                ownership, use, and transfer of such 
                                digital asset; and
                                    ``(II) are designed to resist 
                                modification or tampering by any single 
                                person or persons under common control;
                            ``(iii) that has a transaction history 
                        that--
                                    ``(I) is recorded on a--
                                            ``(aa) distributed digital 
                                        ledger; or
                                            ``(bb) digital data 
                                        structure in which consensus is 
                                        achieved through a 
                                        mathematically verifiable 
                                        process;
                                    ``(II) is updated as soon as 
                                possible in accordance with the digital 
                                asset programming rules related to 
                                transactions and ownership; and
                                    ``(III) after consensus is reached, 
                                is designed to prevent modification or 
                                tampering with the ownership or 
                                transaction history by any single 
                                person or persons under common control;
                            ``(iv) that is capable of being transferred 
                        between persons through a decentralized method 
                        without an intermediate custodian; and
                    ``(B) is a broad term which includes several other 
                terms used to describe digital assets by market 
                participants and regulators such as `virtual asset', 
                `virtual currency', and `convertible virtual currency' 
                among others.
            ``(53) Digital asset security.--The term `digital asset 
        security' has the meaning given the term in section 3(a) of the 
        Securities Exchange Act of 1934 (15 U.S.C. 78c(a)).
            ``(54) Digital asset repository of transactions.--The term 
        `digital asset repository of transactions' or `DART' means any 
        person that collects and maintains information or records with 
        respect to transactions or positions in, or the terms and 
        conditions of, contracts of sale of digital assets in 
        interstate commerce entered into by third parties (both on 
        chain public distributed ledger transactions as well as off-
        chain transactions) for the purpose of providing a centralized 
        recordkeeping facility for any digital asset, but does not 
        include a private or public distributed ledger or the operator 
        of either such ledger unless such private or public distributed 
        ledger or operator seeks to aggregate or include `off-chain' 
        transactions as well.
            ``(55) Distributed ledger technology.--The term 
        `distributed ledger technology,' means a decentralized peer-to-
        peer network of computers that operate on open-source software 
        which validate and irrevocably log digital asset ownership and 
        transactions on a permanent public distributed ledger which is 
        visible to the entire network.
            ``(56) Virtual currency.--The term `virtual currency' means 
        a digital asset which is a digital representation of value that 
        does not have legal tender status and that functions as a 
        medium of exchange, a unit of account, or a store of value.''.
    (c) Definition of Commodity Trading Advisor.--Section 
1(a)(12)(A)(i) of the Commodity Exchange Act (7 U.S.C. 1(a)(12)(A)(i) 
is amended by adding ``commodity interests, including any--'' after 
``advisability of trading in''.
    (d) Definition of Futures Commission Merchant.--Section 
1a(28)(A)(i)(I)(aa) Commodity Exchange Act (7 U.S.C. 1a(9)) is 
amended--
            (1) in subitem (EE), by striking ``or'' at the end; and
            (2) by adding at the end the following:

                                                    ``(GG) any contract 
                                                of sale of a digital 
                                                asset in interstate 
                                                commerce, but not a 
                                                digital asset security; 
                                                or''.

    (e) Definition of Introducing Broker.--Section 1a(31)(A)(i)(I) of 
the Commodity Exchange Act (7 U.S.C. 1a(31)) is amended--
            (1) in item (cc) by striking ``or'' at the end;
            (2) in item (dd), by striking ``and'' at the end and 
        inserting ``or''; and
            (3) by adding at the end the following:
                                            ``(ee) any contract of sale 
                                        of a digital asset in 
                                        interstate commerce, but not a 
                                        digital asset security; and''.

SEC. 202. ACTUAL DELIVERY OF DIGITAL ASSETS.

    Section 2(c)(2)(D)(ii)(III) of the Commodity Exchange Act (7 U.S.C. 
2(c)(2)(D)(ii)(III)) is amended--
            (1) in item (aa)--
                    (A) by striking ``other longer'' and inserting 
                ``shorter''; and
                    (B) by striking ``; or'' and inserting a semicolon; 
                and
            (2) by adding at the end the following:
                                            ``(cc) with respect to 
                                        digital assets, results in 
                                        actual delivery (including 
                                        transfer of control over 
                                        private keys) not later than 24 
                                        hours after the transaction is 
                                        entered into and such delivery 
                                        is accomplished by either--

                                                    ``(AA) recording 
                                                the transaction on the 
                                                public distributed 
                                                ledger for the digital 
                                                asset; or

                                                    ``(BB) with respect 
                                                to digital asset 
                                                transactions which are 
                                                not recorded on a 
                                                public distributed 
                                                ledger for the digital 
                                                asset, reporting the 
                                                transaction to a CFTC 
                                                registered digital 
                                                asset repository of 
                                                transactions; or''.

SEC. 203. OPTIONAL FEDERAL CHARTER FOR DIGITAL ASSET TRADING AND 
              CLEARING.

    Section 2(a)(1) of the Commodity Exchange Act (7 U.S.C. 2(a)(1)) is 
amended by adding at the end the following:
                    ``(J) Optional federal charter for digital asset 
                trading and clearing.--Notwithstanding any other 
                provision of law, a registered entity may list, trade, 
                or clear a contract of sale of a commodity in 
                interstate commerce (including digital assets). The 
                registered entity shall apply all the core principles 
                and related regulations, including Bank Secrecy Act, 
                anti-money laundering and know your customer 
                requirements, to such contracts. The Commission shall 
                have exclusive jurisdiction under this paragraph over 
                any agreement, contract, or transaction involving a 
                contract of sale of a commodity in interstate commerce 
                (including any digital asset) which is listed, traded, 
                or cleared on or through a registered entity and, 
                provided further, such contracts shall be treated for 
                regulatory and enforcement purposes as if they were 
                contracts of sale of a commodity for future 
                delivery.''.

SEC. 204. REPORTING OF DIGITAL ASSET TRANSACTIONS TO DART.

    A digital asset trading platform shall report to the digital asset 
repository of transactions each contract of sale of a digital asset in 
interstate commerce transaction executed on such digital asset trading 
platform, not later than 24 hours after such trade has executed.

SEC. 205. CTA AND CPOS: COMMODITY INTERESTS.

    Section 4m (3)(C) of the Commodity Exchange Act (7 U.S.C. 6m(3)(C)) 
is amended by replacing the word ``paragraph'' with ``Act'' and 
striking the word ``physical''.

SEC. 206. SWAP DATA REPOSITORIES AND DIGITAL ASSET TRADE REPOSITORIES.

    Section 21 of the Commodity Exchange Act (7 U.S.C. 24a) is amended 
to read as follows:

``SEC. 21. SWAP DATA REPOSITORIES AND DIGITAL ASSET TRADE REPOSITORIES.

    ``(a) Registration Requirement.--
            ``(1) Requirement; authority of derivatives clearing 
        organization.--
                    ``(A) In general.--It shall be unlawful for any 
                person, unless registered with the Commission, directly 
                or indirectly to make use of the mails or any means or 
                instrumentality of interstate commerce to perform the 
                functions of a swap data repository or a digital asset 
                repository of transactions.
                    ``(B) Registration of derivatives clearing 
                organizations.--A derivatives clearing organization may 
                register as a swap data repository.
            ``(2) Inspection and examination.--Each registered swap 
        data repository and digital asset repository of transactions 
        shall be subject to inspection and examination by any 
        representative of the Commission.
            ``(3) Compliance with core principles.--
                    ``(A) In general.--To be registered, and maintain 
                registration, as a swap data repository or a digital 
                asset repository of transactions, the swap data 
                repository or digital asset repository of transactions 
                shall comply with--
                            ``(i) the requirements and core principles 
                        described in this section; and
                            ``(ii) any requirement that the Commission 
                        may impose by rule or regulation pursuant to 
                        section 8a(5).
                    ``(B) Reasonable discretion of repository.--Unless 
                otherwise determined by the Commission by rule or 
                regulation, a swap data repository or a digital asset 
                repository of transactions described in subparagraph 
                (A) shall have reasonable discretion in establishing 
                the manner in which the swap data repository or the 
                digital asset repository of transactions complies with 
                the core principles described in this section.
    ``(b) Standard Setting.--
            ``(1) Data identification.--
                    ``(A) In general.--In accordance with subparagraph 
                (B), the Commission shall prescribe standards that 
                specify the data elements for each swap or digital 
                asset that shall be collected and maintained by each 
                registered swap data repository or digital asset 
                repository of transactions, respectively.
                    ``(B) Requirement.--In carrying out subparagraph 
                (A), the Commission shall prescribe consistent data 
                element standards applicable to registered entities and 
                reporting counterparties.
            ``(2) Data collection and maintenance.--The Commission 
        shall prescribe data collection and data maintenance standards 
        for swap data repositories and digital asset trade 
        repositories.
            ``(3) Comparability.--The standards prescribed by the 
        Commission under this subsection shall be comparable to the 
        data standards imposed by the Commission on derivatives 
        clearing organizations in connection with the clearing of swaps 
        or digital assets, as appropriate.
    ``(c) Duties.--A swap data repository or a digital asset repository 
of transactions shall--
            ``(1) accept data prescribed by the Commission for each 
        swap or digital asset transaction under subsection (b), 
        respectively;
            ``(2) confirm with both counterparties to the swap or the 
        digital asset transaction the accuracy of the data that was 
        submitted;
            ``(3) maintain the data described in paragraph (1) in such 
        form, in such manner, and for such period as may be required by 
        the Commission;
            ``(4)(A) provide direct electronic access to the Commission 
        (or any designee of the Commission, including another 
        registered entity); and
            ``(B) provide the information described in paragraph (1) in 
        such form and at such frequency as the Commission may require 
        to comply with the public reporting requirements contained in 
        section 2(a)(13);
            ``(5) at the direction of the Commission, establish 
        automated systems for monitoring, screening, and analyzing swap 
        or digital asset data, including compliance and frequency of 
        end user clearing exemption claims by individual and affiliated 
        entities;
            ``(6) maintain the privacy of any and all swap or digital 
        asset transaction information that the swap data repository or 
        digital asset repository of transactions, respectively, 
        receives from a swap dealer, counterparty, or any other 
        registered entity;
            ``(7) on a confidential basis pursuant to section 8, upon 
        request, and after notifying the Commission of the request, 
        make available swap or digital asset data obtained by the swap 
        data repository or digital asset repository of transactions, 
        respectively, including individual counterparty trade and 
        position data, to--
                    ``(A) each appropriate prudential regulator;
                    ``(B) the Financial Stability Oversight Council;
                    ``(C) the Securities and Exchange Commission;
                    ``(D) the Department of Justice; and
                    ``(E) any other person that the Commission 
                determines to be appropriate, including--
                            ``(i) foreign financial supervisors 
                        (including foreign futures authorities);
                            ``(ii) foreign central banks;
                            ``(iii) foreign ministries; and
                            ``(iv) other foreign authorities; and
            ``(8) establish and maintain emergency procedures, backup 
        facilities, and a plan for disaster recovery that allows timely 
        recovery and resumption of operations and the fulfillment of 
        the responsibilities and obligations of the organization.
    ``(d) Confidentiality Agreement.--Before the swap data repository 
or digital asset repository of transactions may share information with 
any entity described in subsection (c)(7), the swap data repository or 
digital asset repository of transactions shall receive a written 
agreement from each entity stating that the entity shall abide by the 
confidentiality requirements described in section 12 of this title 
relating to information on swap or digital asset transactions, 
respectively, that is provided.
    ``(e) Designation of Chief Compliance Officer.--
            ``(1) In general.--Each swap data repository or digital 
        asset repository of transactions shall designate an individual 
        to serve as a chief compliance officer.
            ``(2) Duties.--The chief compliance officer shall--
                    ``(A) report directly to the board or to the senior 
                officer of the swap data repository or digital asset 
                repository of transactions;
                    ``(B) review the compliance of the swap data 
                repository or digital asset repository of transactions 
                with respect to requirements and core principles 
                described in this section;
                    ``(C) in consultation with the board of the swap 
                data repository or digital asset repository of 
                transactions, a body performing a function similar to 
                the board of the swap data repository or digital asset 
                repository of transactions, or senior officer of the 
                swap data repository or digital asset repository of 
                transactions resolve any conflicts of interest that may 
                arise;
                    ``(D) be responsible for administering each policy 
                and procedure that is required to be established 
                pursuant to this section;
                    ``(E) ensure compliance with this Act (including 
                regulations) relating to agreements, contracts, or 
                transactions, including each rule prescribed by the 
                Commission under this section;
                    ``(F) establish procedures for the remediation of 
                noncompliance issues identified by the chief compliance 
                officer through any--
                            ``(i) compliance office review;
                            ``(ii) look-back;
                            ``(iii) internal or external audit finding;
                            ``(iv) self-reported error; or
                            ``(v) validated complaint; and
                    ``(G) establish and follow appropriate procedures 
                for handling, management response, remediation, 
                retesting, and closing of noncompliance issues.
            ``(3) Annual reports.--
                    ``(A) In general.--In accordance with rules 
                prescribed by the Commission, the chief compliance 
                officer shall annually prepare and sign a report that 
                contains a description of--
                            ``(i) the compliance of the swap data 
                        repository or the digital asset repository of 
                        transactions, as appropriate, of the chief 
                        compliance office with respect to this Act 
                        (including regulations); and
                            ``(ii) each policy and procedure of the 
                        swap data repository or the digital asset 
                        repository of transactions, as appropriate, of 
                        the chief compliance officer (including the 
                        code of ethics and conflict of interest 
                        policies of the swap data repository or the 
                        digital asset repository of transactions, as 
                        appropriate).
                    ``(B) Requirements.--A compliance report under 
                subparagraph (A) shall--
                            ``(i) accompany each appropriate financial 
                        report of the swap data repository or digital 
                        asset repository of transactions that is 
                        required to be furnished to the Commission 
                        pursuant to this section; and
                            ``(ii) include a certification that, under 
                        penalty of law, the compliance report is 
                        accurate and complete.
    ``(f) Core Principles Applicable to Swap Data Repositories and 
Digital Asset Trade Repositories.--
            ``(1) Antitrust considerations.--Unless necessary or 
        appropriate to achieve the purposes of this Act, a swap data 
        repository or digital asset repository of transactions shall 
        not--
                    ``(A) adopt any rule or take any actions that 
                result in any unreasonable restraint of trade; or
                    ``(B) impose any material anticompetitive burden on 
                the trading, clearing, or reporting of transactions.
            ``(2) Governance arrangements.--Each swap data repository 
        or digital asset repository of transactions shall establish 
        governance arrangements that are transparent--
                    ``(A) to fulfill public interest requirements; and
                    ``(B) to support the objectives of the Federal 
                Government, owners, and participants.
            ``(3) Conflicts of interest.--Each swap data repository or 
        digital asset repository of transactions shall--
                    ``(A) establish and enforce rules to minimize 
                conflicts of interest in the decision making process of 
                the swap data repository or the digital asset 
                repository of transactions; and
                    ``(B) establish a process for resolving conflicts 
                of interest described in subparagraph (A).
            ``(4) Additional duties developed by the commission.--
                    ``(A) In general.--The Commission may develop 1 or 
                more additional duties applicable to swap data 
                repositories or digital asset trade repositories.
                    ``(B) Consideration of evolving standards.--In 
                developing additional duties under subparagraph (A), 
                the Commission may take into consideration any evolving 
                standard of the United States or the international 
                community.
                    ``(C) Additional duties for commission designees.--
                The Commission shall establish additional duties for 
                any registered swap data repository or digital asset 
                repository of transactions in order to minimize 
                conflicts of interest, protect data, ensure compliance, 
                and guarantee safety and security of the swap data 
                repository or digital asset repository of transactions.
    ``(g) Required Registration of Swap Data Repositories and Digital 
Asset Trade Repositories.--Any person that is required to be registered 
as a swap data repository or a digital asset repository of transactions 
under this section shall register with the Commission regardless of 
whether that person is also licensed as a bank, trust company, money 
services business, or registered with the Securities and Exchange 
Commission as a security-based swap data repository, broker-dealer, 
qualified custodian, or transfer agent.
    ``(h) Rules.--The Commission shall adopt rules governing persons 
that are registered under this section.''.

  TITLE III--DIGITAL FEDERAL RESERVE NOTES, LEGAL TENDER STATUS, THE 
REGULATION OF DIGITAL ASSET FIAT-BASED STABLECOINS, AND FEDERAL DEPOSIT 
                 AND SHARE INSURANCE FOR DIGITAL ASSETS

               Subtitle A--Digital Federal Reserve Notes

SEC. 301. IN GENERAL.

    (a) Supervising and Regulating Issue and Retirement of Federal 
Reserve Notes.--Section 11(d) of the Federal Reserve Act (12 U.S.C. 
248(d)) is amended to read as follows:
    ``(d) To supervise and regulate through the Secretary of the 
Treasury the issue and retirement of Federal Reserve notes (both 
physical and digital), except for the cancellation and destruction, and 
accounting with respect to such cancellation and destruction, of notes 
unfit for circulation, and to prescribe rules and regulations 
(including appropriate technology) under which such notes may be 
delivered by the Secretary of the Treasury to the Federal Reserve 
agents applying therefor.''.
    (b) Issuance to Reserve Banks; Nature of Obligation; Redemption.--
Section 16 of the Federal Reserve Act (12 U.S.C. 411) is amended by 
striking the first two sentences and inserting: ``Federal reserve 
notes, to be issued at the discretion of the Board of Governors of the 
Federal Reserve System for the purpose of making advances to Federal 
reserve banks through the Federal reserve agents as hereinafter set 
forth and for no other purpose, are authorized. Notwithstanding any 
other provision of law, the Board of Governors of the Federal Reserve 
System is authorized to issue digital versions of Federal reserve notes 
in addition to current physical Federal reserve notes. Further, the 
Board of Governors of the Federal Reserve System, after consultation 
with the Secretary of the Treasury, is authorized to use distributed 
ledger technology for the creation, distribution and recordation of all 
transactions involving digital Federal reserve notes. The said notes 
shall be obligations of the United States and shall be considered legal 
tender and shall be receivable by all national and member banks and 
Federal reserve banks and for all taxes, customs, and other public 
dues. They shall be redeemed in lawful money on demand at the Treasury 
Department of the United States, in the city of Washington, District of 
Columbia, or at any Federal Reserve bank.''.

SEC. 302. DIGITAL ASSET LEGAL TENDER STATUS.

    Section 5103 of title 31, United States Code, is amended to read as 
follows:
``Sec. 5103. Legal tender
    ``United States coins and currency (including Federal reserve notes 
and circulating notes of Federal reserve banks and national banks) are 
legal tender for all debts, public charges, taxes, and dues. Foreign 
fiat currencies, digital assets, digital asset securities and foreign 
gold and silver coins are not legal tender.''.

     Subtitle B--Regulation of Digital Asset Fiat-Based Stablecoins

SEC. 311. DEPARTMENT OF TREASURY REGULATION OF DIGITAL ASSET FIAT-BASED 
              STABLECOINS.

    Subchapter I of chapter 51 of subtitle IV of title 31, United 
States Code is amended by adding at the end the following:
``Sec. 5104. Department of Treasury regulation of digital asset fiat-
              based stablecoins
    ``(a) In General.--Beginning on the date of the enactment of this 
section, no person may issue, use, or permit to be used a digital asset 
fiat-based stablecoin that is not approved by the Secretary of the 
Treasury under subsection (b).
    ``(b) Applications.--
            ``(1) In general.--Not later than 90 days after the date of 
        the enactment of this section, the Secretary of the Treasury 
        shall establish an application process under which the 
        Secretary may approve or disapprove a person wishing to issue a 
        digital asset fiat-based stablecoin, under such terms and 
        conditions as the Secretary determines necessary and 
        appropriate.
            ``(2) Consultation.--In carrying out paragraph (1), the 
        Secretary of the Treasury shall, in considering applications 
        for digital asset fiat-based stablecoins, consult with--
                    ``(A) the Board of Governors of the Federal Reserve 
                System;
                    ``(B) the Securities and Exchange Commission;
                    ``(C) the Commodity Futures Trading Commission; and
                    ``(D) such other foreign central banks or foreign 
                treasury departments or agencies as the Secretary of 
                the Treasury determines appropriate.
            ``(3) Approval or disapproval; terms and conditions 
        changes; termination.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                Secretary of the Treasury may approve or disapprove an 
                application by an issuer of a digital asset fiat-based 
                stablecoin or may withdraw an approval or modify the 
                terms and conditions of an approval previously issued 
                under paragraph (1).
                    ``(B) Timing.--With respect to a withdrawal or 
                modification of an approval under subparagraph (A), the 
                Secretary of the Treasury shall notify the issuer at 
                least 60 days before such approval is so withdrawn or 
                modified.
            ``(4) No grandfathering of existing digital asset fiat-
        based stablecoins.--The Secretary of the Treasury shall not 
        grandfather the use of any digital asset fiat-based stablecoin. 
        All digital asset fiat-based stablecoins, including digital 
        asset fiat-based stablecoins existing on the date of the 
        enactment of this section, shall apply to the Secretary of the 
        Treasury under this section.
    ``(c) Digital Asset Fiat-Based Stablecoin Defined.--In this 
section, the term `digital asset fiat-based stablecoin' means a digital 
asset (as defined in section 1a of the Commodity Exchange Act (7 U.S.C. 
1a)) that is, as determined by the Secretary of the Treasury, tied, 
pegged to, or collateralized substantially by--
            ``(1) the United States dollar or;
            ``(2) one or more fiat currencies.''.

SEC. 312. CONFORMING AMENDMENT.

    The table of contents for subchapter I of chapter 51 of subtitle IV 
of title 31, United States Code is amended by adding at the end the 
following:

``5104. Department of Treasury regulation of digital asset fiat-based 
                            stablecoins.''.

   Subtitle C--Federal Deposit and Share Insurance for Digital Assets

SEC. 321. DIGITAL ASSET NOT DEPOSITS FOR FEDERAL DEPOSIT AND SHARE 
              INSURANCE.

    (a) Federal Deposit Insurance Act.--Section 3(l)(5) of the Federal 
Deposit Insurance Act (12 U.S.C. 1813(l)(5)) is amended--
            (1) in subparagraph (B), by striking ``; and'' and 
        inserting a semicolon;
            (2) in subparagraph (C), by striking the period at the end 
        and inserting ``; and''; and
            (3) by adding at the end the following:
                    ``(D) any--
                            ``(i) digital asset (as defined in section 
                        1a of the Commodity Exchange Act (7 U.S.C. 
                        1a)); or
                            ``(ii) digital asset security (as defined 
                        in section 3(a) of the Securities Exchange Act 
                        of 1934 (15 U.S.C. 78c(a)).''.
    (b) Federal Credit Union Act.--Section 101(5) of the Federal Credit 
Union Act (12 U.S.C. 1752(5)) is amended by striking ``State law'' and 
inserting ``State law: Provided further: That in no case may such terms 
include a digital asset (as defined in section 1a of the Commodity 
Exchange Act (7 U.S.C. 1a)) or digital asset security (as defined in 
section 3(a) of the Securities Exchange Act of 1934 (15 U.S.C. 
78c(a))''.

SEC. 322. DIRECTED RULEMAKING FDIC AND NCUA WEBSITE DISCLOSURE ON 
              DIGITAL ASSETS AND INSURANCE NONCOVERAGE.

    (a) FDIC and NCUA Notices.--Not later than 90 days after the date 
of the enactment of this Act, the Federal Deposit Insurance Corporation 
and the National Credit Union Administration shall each make publicly 
available on the website of such entity a notice--
            (1) regarding the treatment of digital assets and digital 
        asset securities;
            (2) that digital assets and digital asset securities are 
        not ``deposits'' or ``shares'' and are not covered by Federal 
        deposit insurance (FDIC or NCUA), regardless of whether an 
        insured bank, savings association, or credit union holds the 
        digital assets or digital assets securities; and
            (3) such notice shall specifically address whether the FDIC 
        Nondeposit Investment Product (NDIP) Policy Statement and 
        related disclosure obligations or similar NCUA requirements 
        apply to digital assets and digital asset securities.
    (b) Digital Asset.--In this section, the term ``digital asset'' has 
the meaning given the term in section 1a of the Commodity Exchange Act 
(7 U.S.C. 1a).
    (c) Digital Asset Security.--In this section, the term ``digital 
asset security'' has the meaning given the term in section 3(a) of the 
Securities Exchange Act of 1934 (15 U.S.C. Sec. 78c(a)).

                       TITLE IV--BANK SECRECY ACT

SEC. 401. BANK SECRECY ACT.

    (a) Definition of Monetary Instruments.--Section 5312(a)(3)(B) of 
title 31, United States Code, is amended--
            (1) by inserting ``digital assets,'' after ``coins and 
        currency of a foreign country,''; and
            (2) by inserting after ``passed on delivery'', the 
        following: ``, digital asset security as such term is defined 
        in section 3(a) of the Securities Exchange Act of 1934''.
    (b) Definition of Digital Asset and Virtual Asset.--Section 5312(a) 
of title 31, United States Code, is amended by adding after paragraph 
(6) the following:
            ``(7) Digital asset.--The term `digital asset' has the 
        meaning given the term in section 1a of the Commodity Exchange 
        Act (7 U.S.C. 1a).
            ``(8) Virtual asset.--The term `virtual asset' means--
                    ``(A) a digital representation of value that can be 
                digitally traded, or transferred, and can be used for 
                payment or investment purposes; and
                    ``(B) a digital asset.''.
    (c) Definition of Virtual Asset Service Provider.--Section 5312(a) 
of title 31, United States Code, is further amended by adding at the 
end the following:
            ``(9) Virtual asset service provider.--The term `virtual 
        asset service provider'--
                    ``(A) means a person who--
                            ``(i) exchanges between digital asset and 
                        fiat currencies;
                            ``(ii) exchanges between digital assets;
                            ``(iii) transfers of digital assets;
                            ``(iv) is responsible for the custody, 
                        safekeeping of a digital asset or an instrument 
                        that enables control over a digital asset;
                            ``(v) issues or has the authority to redeem 
                        a digital asset; and
                            ``(vi) provides financial services related 
                        to the offer or sale of a digital asset by a 
                        person who issues such digital asset; and
                    ``(B) does not include any person who--
                            ``(i) obtains a digital asset to purchase 
                        goods or services for themself;
                            ``(ii) provides communication service or 
                        network access services used by a money 
                        transmitter; or
                            ``(iii) develops, creates, or disseminates 
                        software designed to be used to issue a digital 
                        asset or facilitate financial activities 
                        associated with a digital asset.''.
    (d) Additional Definitions.--Section 5312(c)(1) of title 31, United 
States Code, is amended--
            (1) in subparagraph (A), by striking the period at the end 
        and inserting a semicolon; and
            (2) by adding after subparagraph (A), the following:
                    ``(B) any virtual asset service provider that--
                            ``(i) exchanges between digital assets and 
                        fiat currencies;
                            ``(ii) exchanges between digital assets;
                            ``(iii) transfers digital assets;
                            ``(iv) is responsible for the custody, 
                        safekeeping or administration of digital assets 
                        or instruments enabling control over digital 
                        assets; or
                            ``(v) provides financial services related 
                        to the offer or sale of a digital asset by an 
                        issuer.''.

SEC. 402. ANONYMIZING SERVICES, MONEY MULE, AND ANONYMITY-ENHANCED 
              CONVERTIBLE VIRTUAL CURRENCIES.

    Subchapter II of chapter 53 of subtitle IV of title 31, United 
States Code is amended by adding at the end the following:

``SEC. 5333. ANONYMIZING SERVICES, MONEY MULE, AND ANONYMITY-ENHANCED 
              CONVERTIBLE VIRTUAL CURRENCIES.

    ``(a) In General.--Not later than 180 days of the date of the 
enactment of the Digital Asset Market Structure and Investor Protection 
Act, the Secretary of the Treasury, acting through the Financial Crimes 
Enforcement Network, shall issue a rule that governs--
            ``(1) anonymizing services;
            ``(2) money mules; and
            ``(3) anonymity-enhanced convertible virtual currency 
        transactions.
    ``(b) Purpose.--The purpose of the rule described in subsection (a) 
shall be to ensure that anonymizing services, money mule, and 
anonymity-enhanced convertible virtual currencies are not used to 
prevent association of an individual customer with the movement of a 
digital asset, digital asset security, or virtual currency of which the 
customer is the direct or beneficial owner.
    ``(c) Requirements.--The rule described in subsection (a) shall--
            ``(1) require any financial institution to prohibit any 
        person from engaging in any transactions that involves digital 
        assets or digital asset securities and--
                    ``(A) anonymizing services;
                    ``(B) money mules; or
                    ``(C) anonymity-enhanced convertible virtual 
                currencies;
            ``(2) prohibit any financial institution from informing 
        persons about--
                    ``(A) the existence of anonymizing services, money 
                mules and anonymity-enhanced convertible virtual 
                currencies;
                    ``(B) the availability of anonymizing services, 
                money mules and anonymity-enhanced convertible virtual 
                currencies; or
                    ``(C) means for identifying anonymizing services, 
                money mules and anonymity-enhanced convertible virtual 
                currencies; and
            ``(3) require any financial institution to establish 
        written procedures governing the documentation of the persons 
        and amounts associated with any transaction involving--
                    ``(A) an anonymizing service;
                    ``(B) a money mule; or
                    ``(C) anonymity-enhanced convertible virtual 
                currencies.
    ``(d) Definitions.--In this section, the term `virtual currency', 
`anonymizing service', `money mule', and `anonymity-enhanced 
convertible virtual currency' have the meanings given such terms by the 
Secretary of the Treasury, acting through the Financial Crimes 
Enforcement Network.''.

SEC. 403. DIGITAL ASSET TRANSACTION ACTUAL DELIVERY REPORTING.

    Not later than 180 days after the date of the enactment of this 
Act, the Secretary of the Treasury, in consultation with the Commodity 
Futures Trading Commission, shall issue a rule that requires, for any 
transaction involving a contract of sale of a digital asset (as defined 
in section 1a of the Commodity Exchange Act (7 U.S.C. 1a)) in 
interstate commerce--
            (1) the transfer of possession and control (including 
        transfer of control over any private keys) by the seller to the 
        purchaser not later than 24 hours after the digital asset 
        transaction is entered into and such delivery is accomplished 
        by either--
                    (A) the recording of the transaction on the public 
                distributed ledger for the digital asset; or
                    (B) with respect to digital asset transactions 
                which are not recorded on the public distributed ledger 
                for the digital asset, reporting the transaction to a 
                CFTC registered digital asset repository of 
                transactions.

SEC. 404. VIRTUAL DIGITAL ASSET SERVICE PROVIDERS.

    (a) In General.--The Secretary of the Treasury shall, not later 
than 270 days after the date of the enactment of this Act, issue a rule 
requiring virtual asset service providers (as defined in section 
5312(a) of title 31, United States Code), which are engaged in services 
which are available in the United States and to United States persons, 
even if the provider is located outside the United States, related to 
digital asset securities and digital assets, that such persons shall be 
required to--
            (1) register with the Securities and Exchange Commission or 
        with the Commodity Futures Trading Commission, as appropriate 
        and in such capacities as are appropriate;
            (2) with respect to digital asset securities, meet the 
        customer protection and account custody rules which are 
        applicable to Securities Exchange Commission registered broker-
        dealers for customer funds and securities; and
            (3) with respect to digital assets, meet the customer 
        account custody and segregated funds rules which are applicable 
        to Commodity Futures Trading Commission registered futures 
        commission merchants.
    (b) Customer Accounts.--The customer accounts custody requirements 
referenced in subsection (a) shall include, but are not limited to, 
using registered and qualified custodians, proper customer account 
labeling and identification, minimum of quarterly account statements 
being issued to customers by the registered and qualified custodian, 
annual surprise audit requirements and annual audits by accounting 
firms which are registered with the Public Company Accounting Oversight 
Board.

                 TITLE V--VARIOUS DIGITAL ASSET REPORTS

SEC. 501. IRS REPORT ON DIGITAL ASSET OWNERSHIP/TAXES.

    (a) In General.--Not later than 270 days after the date of the 
enactment of this Act, the Secretary of the Treasury, acting through 
the Internal Revenue Service, after consulting with other Federal and 
State regulators and market participants as appropriate, shall submit a 
report to the specified committees on the utilization of digital assets 
by United States citizens that--
            (1) estimates the number and percentage of United States 
        citizens who own digital assets as of the date of the enactment 
        of this Act and who have paid tax on digital assets each year 
        between 2016 and 2020;
            (2) compares the number and percentage of Americans who own 
        stocks and bonds and who have paid taxes on such assets over 
        the same time period referenced above;
            (3) estimates the number and percentage of Americans who 
        fail to report digital asset holdings and income versus stock 
        and bond holdings;
            (4) identifies the major digital asset trading platforms in 
        the United States, the number of customer accounts with each 
        platform, and the annual trading volume of each platform;
            (5) estimates the number of United States citizens who use 
        United States registered digital asset trading platforms 
        compared to foreign digital asset trading platforms;
            (6) estimates the amount of tax revenue which was not 
        received by the United States Treasury due to under reporting 
        by United States taxpayers each year between 2016 and 2020; and
            (7) makes legislative and regulatory recommendations 
        regarding changes which would improve reporting and collection 
        of taxes on digital assets so it would be closer to reporting 
        and collection of taxes on securities holdings.
    (b) Specified Committees.--In this section, the term ``specified 
committees'' means--
            (1) the Ways and Means Committee of the House of 
        Representatives;
            (2) the Finance Committee of the Senate;
            (3) the Committee on Financial Services of the House of 
        Representatives;
            (4) the Committee on Banking, Housing, and Urban Affairs of 
        the Senate;
            (5) the Committee on Agriculture of the House of 
        Representatives; and
            (6) the Committee on Agriculture, Nutrition, and Forestry 
        of the Senate.

SEC. 502. REPORT ON RANSOMWARE AND DIGITAL ASSETS.

    (a) Report.--Not later than 270 days after the date of enactment of 
this Act, the Department of Justice, Department of Homeland Security, 
Department of the Treasury, and Board of Governors of the Federal 
Reserve System shall jointly submit a report to the appropriate 
committees that--
            (1) summarizes the number and size of recent ransomware 
        attacks in the United States and the world;
            (2) discusses the frequency of ransomware hackers 
        requesting payment in digital assets and identifies the most 
        common digital assets which are demanded;
            (3) discusses the use of mixing and tumbling services and 
        money mules to help obscure audit trail for the digital assets 
        involved;
            (4) identifies the digital asset trading platforms most 
        frequently used for transactions involving digital asset 
        ransoms; and
            (5) makes legislative and regulatory recommendations for 
        addressing the problem of ransomware and digital assets.
    (b) Appropriate Committees.--Appropriate committees include the 
Committee on the Judiciary, Committee on Homeland Security, Committee 
on Financial Services, and the Committee on Agriculture of the House of 
Representatives, and the Committee on the Judiciary, Committee on 
Homeland Security and Governmental Affairs, Committee on Banking, 
Housing, and Urban Affairs, Committee on Agriculture, Nutrition, and 
Forestry of the Senate.

SEC. 503. REPORT ON DECENTRALIZED FINANCE.

    Not later than 270 days after the date of the enactment of this 
Act, the Board of Governors of the Federal Reserve System, the Office 
of the Comptroller of the Currency, the Secretary of the Treasury, the 
Securities and Exchange Commission, and the Commodity Futures Trading 
Commission, shall jointly submit a report to the appropriate committees 
that--
            (1) summarizes the use of decentralized finance in the 
        United States;
            (2) estimates the number and percentage of Americans using 
        decentralized finance products and services versus the global 
        usage and identifies the major decentralized finance products 
        and services by estimated dollar volume usage;
            (3) provides recommendations with respect to the definition 
        of the term ``decentralized finance'' to be adopted and 
        codified in United States law;
            (4) discusses the primary differences between digital asset 
        fiat-based stablecoins and central bank digital currencies;
            (5) discusses whether there are financial stability risks 
        or concerns posed by decentralized finance;
            (6) provides recommendations regarding appropriate 
        regulation and investor protection for decentralized finance in 
        United States banking, securities, and commodities, including 
        with respect to United States jurisdiction and application of 
        United States law; and
            (7) discusses the legal obligations of creators, owners, or 
        operators of decentralized finance applications, distributed 
        ledgers, smart contracts, and other applications which are 
        hacked or are used for fraud and manipulation.

SEC. 504. REPORT ON CUSTODY OF DIGITAL ASSETS AND DIGITAL ASSET 
              SECURITIES.

    Not later than 270 days after the date of the enactment of this 
Act, the Securities and Exchange Commission, the Office of the 
Comptroller of the Currency, the Secretary of the Treasury, and the 
Commodity Futures Trading Commission, shall jointly submit a report to 
the appropriate committees that--
            (1) provides recommendations on the regulation, licensing, 
        and auditing of digital asset custodians and digital asset 
        security custodians; and
            (2) considers each of the following issues:
                    (A) The custody of digital assets and digital asset 
                securities.
                    (B) Estimates on digital assets and digital asset 
                securities custody at trading platforms, licensed 
                custodians, self custody in wallets.
                    (C) FINRA Guidance to Broker Dealers on Digital 
                Asset and Digital Asset Security Custody.
                    (D) AICPA position on custody of digital assets and 
                digital asset securities.
                    (E) Custodian markets, banks, trust companies, 
                brokers, dealers, and futures commissions merchants.
                    (F) The background on major United States and 
                foreign digital asset and digital asset security 
                custodians by size (assets held) and licensing.

SEC. 505. REPORT ON DIGITAL ASSET TRADING PLATFORMS.

    Not later than 270 days after the date of the enactment of this 
section, the Securities and Exchange Commission, the Commodity Futures 
Trading Commission, the Secretary of the Treasury, and the Financial 
Crimes Enforcement Network, in consultation with such Federal and State 
regulators and market participants as the Commission determines 
appropriate, shall jointly submit to the relevant committees a report 
that--
            (1) identifies the 10 largest digital asset trading 
        platforms in the United States, their registration status, the 
        number of client accounts each platform has, and the annual 
        trading volume on each trading platform over the last 5 years;
            (2) summarizes and compares--
                    (A) the statutory and regulatory requirements 
                applicable to United States digital asset trading 
                platforms (MSBs) which are currently available to 
                United States investors; and
                    (B) the statutory and regulatory requirements 
                applicable to national securities exchanges, 
                alternative trading systems, designated contract 
                market, and swap execution facility;
            (3) identifies and quantifies investor losses related to 
        all known major foreign and domestic unauthorized electronic 
        access or hacks of digital asset trading platforms in the 5-
        year period preceding the date of the enactment of this Act; 
        and
            (4) provides legislative and regulatory recommendations to 
        promote and increase United States investor protection with 
        respect to sale or trading of digital assets and digital asset 
        securities.
The report shall discuss the major differences between money services 
businesses and securities/commodities exchanges and provide concrete 
legislative and regulatory recommendations which would help clarify on 
what entities and under what rules and requirements the trading of 
digital assets and digital asset securities should take place as 
distinguished from the entities and the rules which should apply to the 
transmission of monetary instruments.

SEC. 506. REPORT ON FALSE TRADE REPORTING, WASH TRADING, AND OFF-CHAIN 
              TRANSACTION ON DIGITAL ASSET TRADING PLATFORMS.

    Not later than 270 days after the date of the enactment of this 
section, the Commodity Futures Trading Commission, the Secretary of the 
Treasury, and the Financial Crimes Enforcement Network, in consultation 
with such Federal and State regulators and market participants as the 
Commission determines appropriate, shall jointly submit to the relevant 
committees a report on false trade reporting, wash trading, and off-
chain transactions with respect to contracts of sale of digital assets 
in interstate commerce that--
            (1) with respect to the 5-year period preceding the date of 
        the enactment of this section, examines each public report 
        regarding false trade reporting and wash trading of digital 
        assets on digital asset trading platforms;
            (2) identifies the US and foreign digital asset trading 
        platforms which have engaged in significant false trade 
        reporting and wash trading;
            (3) quantifies and estimates the amount of false trade 
        reporting and wash trading for each year of the last five 
        years;
            (4) discusses the use of omnibus accounts by digital asset 
        trading platforms to hold customer assets and whether 
        internalization of digital asset transactions by digital asset 
        trading platforms creates transparency issues related to the 
        public distributed ledger having an up-to-date record of all 
        transactions and current ownership of digital assets;
            (5) quantifies the amount and average daily trading volume 
        of off-chain digital asset transactions occurring on United 
        States digital asset trading platforms which are not reported 
        to the public distributed ledger for the digital asset for each 
        of the last five years;
            (6) identifies the entities which have facilitated false 
        trade reporting; and
            (7) provides legislative and regulatory recommendations to 
        promote and increase United States investor protection with 
        respect to digital assets.

SEC. 507. RELEVANT COMMITTEES DEFINED.

    The term ``relevant committees'' means--
            (1) the Committee on Financial Services of the House of 
        Representatives;
            (2) the Committee on Banking, Housing, and Urban Affairs of 
        the Senate;
            (3) the Committee on Agriculture of the House of 
        Representatives; and
            (4) the Committee on Agriculture, Nutrition, and Forestry 
        of the Senate.
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