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
Establish a voluntary disclosure program for taxpayers to correct past digital asset-related tax noncompliance.
Occurrences
Today, Ways and Means Committee member U.S. Congressman Aaron Bean (FL-04) introduced H.R. 9174, the Digital Assets Voluntary Disclosure Program Act.
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.
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.
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 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.
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.
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.
Assessments
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.
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.