H.R. 2982 — Fair Taxation of Digital Assets in Puerto Rico Act of 2025

This section establishes that income derived by bona fide residents of Puerto Rico from the receipt of digital assets through mining, staking, holding (including forks or airdrops), or similar activities, or from the sale, exchange, or other disposition of digital assets—including financial interests treated as digital assets—is not sourced within Puerto Rico. (As background, under IRC §933, such residents generally exclude Puerto Rico-sourced income from U.S. gross income; thus, this income remains subject to U.S. tax.) The provision applies to taxable years beginning after enactment.