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Code · BILL · 119th Congress · S. 4251 (Introduced in Senate) — To direct the Secretary of Commerce to establish a voluntary Mined in America Certification Program, to use Federal p... · Sec. 6

Sec. 6. Federal acquisition of Bitcoin

183 words·~1 min read·/bill/119/s/4251/is/section-6·

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Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: In the case of a certified Bitcoin miner, gross income shall not include any gain from the sale or exchange of qualified Bitcoin to the United States for deposit in the Strategic Bitcoin Reserve. For purposes of this section, the term certified Bitcoin miner means any person who is certified pursuant to subparagraph (A)(iv) or
(C)of section 4(b)(3) of the Mined in America Act of 2026 . For purposes of this section, the term qualified Bitcoin means Bitcoin which was mined by the certified Bitcoin miner or acquired through direct reward for participation in a mining pool meeting the requirements of section 4(b)(2)(B) of the Mined in America Act of 2026 . . The table of sections of part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item: Sec. 139M. Bitcoin sales for strategic reserve. .
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