United States · Bill · HR
H.R. 4602 (113th)
Virtual Currency Tax Reform Act
Introduced
7 May 2014
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
12 August 2025
Summary
Virtual Currency Tax Reform Act - Directs the Internal Revenue Service (IRS) to treat virtual currencies as a foreign currency for federal tax purposes. Defines "virtual currency" as a digital representation of value that functions as a medium of exchange, a unit of account, and/or a store of value. Imposes a five-year moratorium on any capital gains tax on virtual currencies.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 May 2014
Introduced in House (PDF)
Introduced in House · EN · 7 May 2014
Introduced in House
summary · EN · 7 May 2014
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/113th-congress/house-bill/4602
- Open data entity: https://api.congress.gov/v3/bill/113/hr/4602