I 
119TH CONGRESS 
1ST SESSION H. R. 6180 
To allow Federal taxes to be paid in Bitcoin, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 20, 2025 
Mr. DAVIDSON introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Finan-
cial Services, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To allow Federal taxes to be paid in Bitcoin, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; FINDINGS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Bitcoin for America Act’’. 
(b) FINDINGS.—Congress finds the following: 
(1) Bitcoin operates on a decentralized, open- 
source protocol with a fixed supply cap of 21 million 
coins, creating inherent scarcity that contrasts 
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sharply with fiat currencies; historical data shows 
that Bitcoin’s value has increased dramatically since 
its 2009 inception, exceeding the compound annual 
growth rates of traditional assets as a direct result 
of its deflationary design. 
(2) By authorizing the acceptance of Federal 
income taxes in Bitcoin and the deposit of such 
funds into the Strategic Bitcoin Reserve, the United 
States will diversify its national wealth into a non- 
inflationary asset that serves as a long-term store of 
value, thereby strengthening the Nation’s financial 
resilience against currency devaluation, economic in-
stability, and global market volatility. 
(3) Other nations—including but not limited to 
China, Russia, and emerging economies—actively ac-
quire Bitcoin to diversify their reserves and hedge 
against global financial instability, such that the 
United States risks falling behind in this strategic 
race; authorizing the incorporation of Bitcoin into 
the United States Strategic Bitcoin Reserve through 
tax revenues would bolster the Nation’s global com-
petitiveness and safeguard national security by se-
curing a stake in a decentralized, geopolitically neu-
tral asset immune to sanctions or external inter-
ference. 
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(4) Bitcoin’s permissionless nature enables indi-
viduals to participate in the global economy without 
reliance on traditional banking systems, which often 
exclude underserved populations; by enabling the 
payment of Federal income taxes in Bitcoin, the 
United States promotes financial inclusion, empow-
ering citizens to engage in a modern, decentralized 
economy. 
(5) The value of the United States dollar is in-
fluenced by monetary policies, including quantitative 
easing and interest rate adjustments, which have 
historically led to inflation and reduced purchasing 
power; Bitcoin, being free from such interventions, 
offers a stable alternative for preserving wealth, and 
the establishment and maintenance of the Strategic 
Bitcoin Reserve would mitigate risks associated with 
fiat currency devaluation, ensuring the United 
States maintains economic strength in an increas-
ingly digital and decentralized global economy. 
(6) Bitcoin’s value is expected to appreciate due 
to its scarcity and growing adoption, such that reve-
nues deposited into the United States Bitcoin Stra-
tegic Reserve would increase in real value over time, 
creating a self-sustaining fiscal mechanism that re-
duces reliance on debt-based financing, enhances the 
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Nation’s balance sheet, and provides a robust finan-
cial foundation for future generations. 
SEC. 2. PAYMENT OF FEDERAL TAXES WITH BITCOIN. 
(a) IN GENERAL.—Subchapter B of chapter 64 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 6318. PAYMENT WITH BITCOIN. 
‘‘(a) AUTHORITY.—The Secretary shall allow tax-
payers to pay the taxes (and any penalty, addition to tax, 
or other amount) imposed under this title with Bitcoin. 
‘‘(b) MANNER OF PAYMENT.—For purposes of this 
title, a payment of any amount with Bitcoin shall be 
deemed made— 
‘‘(1) if the taxpayer irrevocably transfers 
Bitcoin— 
‘‘(A) to a Bitcoin network address des-
ignated by the Secretary, or 
‘‘(B) to an address or account of an entity 
designated by the Secretary to act as a finan-
cial agent under subsection (e), in accordance 
with procedures prescribed by the Secretary, 
and 
‘‘(2) at the time that the transfer described in 
paragraph (1) has obtained the level of network con-
firmations specified by the Secretary. 
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The Secretary may prescribe rules regarding required net-
work confirmations and proof of transfer. 
‘‘(c) VALUATION.—The amount of any payment made 
with Bitcoin shall be the fair market value of the Bitcoin 
at the time the payment is deemed made under subsection 
(b). The Secretary shall prescribe regulations that estab-
lish and publish one or more reference rates for deter-
mining such fair market value, similar to the foreign cur-
rency exchange rates published for Federal tax purposes. 
‘‘(d) NONRECOGNITION.—No gain or loss shall be 
recognized by a taxpayer on the transfer of Bitcoin to the 
United States (including to a financial agent of the United 
States acting pursuant to subsection (e)) in satisfaction 
of any liability imposed by this title. A transfer described 
in the preceding sentence shall not be treated as a sale 
or exchange for purposes of section 1001. Nonrecognition 
under this subsection shall apply only to the portion of 
any transfer not exceeding the amount of the liability sat-
isfied thereby, determined using the fair market value 
under subsection (c). Any amount transferred in excess 
of such liability shall be treated as a disposition for pur-
poses of section 1001. 
‘‘(e) THIRD-PARTY FINANCIAL AGENTS.—The Sec-
retary may enter into contracts or other arrangements 
with regulated financial institutions chartered or licensed 
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