Applying Existing Tax Anti-Abuse Rules to Digital Assets Act

(a) Short title. This Act may be cited as the Applying Existing Tax Anti-Abuse Rules to Digital Assets Act.

(b) References. Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.

(c) Table of contents. The table of contents for this Act is as follows: Sec. 1. Short title; etc. Sec. 2. Application of wash sale rules to digital assets. Sec. 3. Application of constructive sale rules to digital assets. Sec. 4. Definitions. Sec. 5. Rules of construction.