1. (a) The definitions in IC 5-36-1 apply throughout this section.

2. (b) A unit may not 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. (1) use or accept digital assets as a method of payment for legal goods and services; or
   2. (2) take custody of digital assets using a self-hosted wallet or hardware wallet.

3. (c) A unit may not impose taxes or fees on:

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

   2. (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.

As added by P.L.49-2026, SEC.15.