Establish a voluntary disclosure program for taxpayers to correct past digital asset-related tax noncompliance.

Aaron Bean · Florida · Republican

policy impact 0.62 specificity 0.94 extraction confidence 92%

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Occurrences

introduced H.R. 9174, the Digital Assets Voluntary Disclosure Program Act ... this legislation establishes a voluntary disclosure program for taxpayers seeking to correct past digital asset-related tax noncompliance

Bean introduced legislation to create a voluntary disclosure program that would let taxpayers fix past digital asset tax mistakes and come into compliance.

Bean Introduces Bill to Resolve Digital Asset Tax Liabilities | Representative Bean
primary · press_release · model gpt-5.4-mini

Today, Ways and Means Committee member U.S. Congressman Aaron Bean (FL-04) introduced H.R. 9174, the Digital Assets Voluntary Disclosure Program Act.

Bean introduced legislation to create a voluntary disclosure program addressing digital asset tax liabilities, matching the existing commitment.

Representative Bean |
primary · press_release · model gpt-5.4-mini

Evidence

Bean’s office said on June 9, 2026 that he introduced H.R. 9174, the Digital Assets Voluntary Disclosure Program Act, to resolve digital asset tax liabilities.

This is a concrete step toward the commitment: Bean introduced a bill that matches the promised voluntary disclosure program, but the source shows introduction only, not enactment.

partial same_term A for effort

Bean Introduces Bill to Resolve Digital Asset Tax Liabilities | Representative Bean
primary · model gpt-5.4-mini · confidence 97%

Contest this evidence item

GovInfo lists H.R. 9174, 119th Congress, as the Digital Assets Voluntary Disclosure Program Act. The action is: Mr. Bean of Florida introduced the bill; it was referred to the Committee on Ways and Means. The full title is: To establish the Digital Assets Voluntary Disclosure Program.

Official GPO metadata confirms Bean introduced a bill directly matching the promised digital-asset voluntary disclosure program, but the listed status is introduction and referral, not enactment or implementation.

partial same_term A for effort

H.R. 9174 (IH) - Digital Assets Voluntary Disclosure Program Act - Content Details
secondary · model gpt-5.5 · confidence 98%

Contest this evidence item

The introduced bill states that, not later than 12 months after enactment, the Secretary shall establish the Digital Assets Voluntary Disclosure Program to allow eligible taxpayers to remedy digital assets violations by fulfilling remedial requirements.

The bill text would create the promised program if enacted, but its operative deadline is triggered only after enactment; introduction alone does not establish the program.

partial same_term A for effort

H.R. 9174 Introduced in House Text - Digital Assets Voluntary Disclosure Program Act
secondary · model gpt-5.5 · confidence 97%

Contest this evidence item

The IRS digital-assets page, last reviewed or updated June 28, 2026, instructs taxpayers to report digital asset transactions, describes broker reporting and Form 1099-DA rules, and lists current digital-asset guidance. It does not identify a Digital Assets Voluntary Disclosure Program.

Current IRS digital-asset guidance shortly before the July 1, 2026 assessment date shows reporting and broker-compliance rules, but not the promised dedicated voluntary disclosure program.

never unknown

Digital assets | Internal Revenue Service
secondary · model gpt-5.5 · confidence 86%

Contest this evidence item

The IRS describes its Criminal Investigation Voluntary Disclosure Practice as a longstanding practice for taxpayers who willfully failed to comply with tax laws and seek protection from potential criminal prosecution. The page says taxpayers with non-willful errors should consider amended returns or delinquent returns.

The IRS has a general voluntary disclosure practice, but this is not the specific digital-assets voluntary disclosure program promised and proposed in H.R. 9174.

never unknown

IRS Criminal Investigation Voluntary Disclosure Practice | Internal Revenue Service
secondary · model gpt-5.5 · confidence 84%

Contest this evidence item

Bean's office said on June 9, 2026 that he introduced H.R. 9174, the Digital Assets Voluntary Disclosure Program Act, to resolve digital asset tax liabilities.

The member's official announcement corroborates concrete same-term legislative effort toward the promise, but it describes bill introduction rather than enactment or an operational program.

partial same_term A for effort

Bean Introduces Bill to Resolve Digital Asset Tax Liabilities | Representative Bean
primary · model gpt-5.5 · confidence 94%

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Assessments

never unknown A for effort

Bean materially advanced the promise in the same federal term by introducing H.R. 9174, the Digital Assets Voluntary Disclosure Program Act, which directly would establish the promised program if enacted. However, the evidence shows only introduction and referral to Ways and Means, not passage, enactment, or IRS implementation. Current IRS materials identify only general digital-asset reporting guidance and the existing general voluntary disclosure practice, not a dedicated digital-assets voluntary disclosure program. Because the promised outcome was not established, but Bean made a serious legislative attempt, this is a non-delivery with an effort badge.

provider codex_cli · model gpt-5.5 · confidence 94%

never unknown A for effort

On June 9, 2026, Aaron Bean introduced H.R. 9174, the Digital Assets Voluntary Disclosure Program Act, which directly matches the promise to create a voluntary disclosure program for digital-asset tax noncompliance. That is a concrete and serious same-term legislative effort by the candidate. But introduction alone does not establish the program, and the available evidence does not show enactment or implementation as of June 22, 2026. Under the rubric, that supports a failed delivery with effort credit rather than full fulfillment.

provider codex_cli · model gpt-5.4 · confidence 93%