Treats certain income from digital assets as taxable for people covered by Internal Revenue Code section 933 (Puerto Rico residents). It defines what counts as a "digital asset," includes financial interests tied to digital assets, and makes the rule apply to taxable years beginning after the law is enacted.

The change narrows a previously broader tax exclusion for Puerto Rico residents by specifying that income from tokens, cryptocurrencies, and other digital-asset interests must be included in U.S. taxable income for affected taxpayers going forward. This creates new filing and valuation responsibilities for those taxpayers and for entities that help them report tax liabilities.