To amend the Internal Revenue Code of 1986 to clarify the tax treatment of digital asset rewards.

Cost and committee reports

Official records Congress.gov attaches to H.R. 8149.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. FERGUSON, as printed in the Congressional Record (Vol. 170, No. 73, April 29, 2024, Page H2701):
  Clause 1 of section 8 of article I of the Constitution, to ``provide for the common defense and general welfare of the United States.'' The single subject of this legislation is: Establishes clarity in the tax treatment of digital asset rewards.
  Source: Congress.gov, Congressional Record April 29, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  245 characters

  Congress.gov bill record

  H.R. 8149, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/8149

  Record last updated by Congress.gov

  August 5, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  18462535a6a82788b77ef5fb6565d3465eac3b267a7bee2c227e7f2f0dabd44e

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of August 5, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 8149, last updated August 5, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.