IC 5-36-2-1: Prohibited acts of a public agency with respect to digital assets

Sec. 1. (a) No public agency other than the department of financial institutions may adopt or enforce a rule or other regulation that would have the effect of prohibiting, restricting, or impairing the ability of a person to:

(1) use or accept digital assets as a method of payment for legal goods and services; or

(2) take or maintain custody of digital assets using a self-hosted wallet or hardware wallet.

(b) No public agency other than the department of financial institutions may impose taxes or fees on:

(1) use or acceptance of digital assets as a method of payment for legal goods and services; or

(2) taking or maintaining custody of digital assets using a self-hosted wallet or hardware wallet;

that are not applicable to comparable financial transactions that do not involve digital assets.