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HR 3273 117th Congress House Taxation

Safe Harbor for Taxpayers with Forked Assets Act of 2021

Introduced: May 17, 2021 Introduced by: Emmer, Tom Republican · Minnesota See on congress.gov
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 17, 2021
Referred to the House Committee on Ways and Means.
May 17, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

Safe Harbor for Taxpayers with Forked Assets Act of 2021

This bill excludes from gross income, for income tax purposes, any amount received as forked convertible virtual currency. It also establishes a safe harbor period during which certain penalties and additional taxes applicable to a taxpayer who receives a forked convertible virtual currency are suspended until the Internal Revenue Service issues regulations or guidance, or legislation is enacted, that addresses specified issues related to the tax treatment of such currency.

What's happening now May 17, 2021

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3273: Safe Harbor for Taxpayers with Forked Assets Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-3273/
MLA
"H.R. 3273: Safe Harbor for Taxpayers with Forked Assets Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-3273/.
Bluebook (legal)
H.R. 3273, 117th Cong. (2026), https://openamerica.io/bill/117-HR-3273/.
Markdown link
[H.R. 3273: Safe Harbor for Taxpayers with Forked Assets Act of 2021](https://openamerica.io/bill/117-HR-3273/)
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