Ind. Code § 5-36-2-1

Prohibited acts of a public agency with respect to digital assets

As added by P.L.49-2026, SEC.11.
  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. (1) use or accept digital assets as a method of payment for legal goods and services; or
    2. (2) take or maintain custody of digital assets using a self-hosted wallet or hardware wallet.
  2. (b) No public agency other than the department of financial institutions may 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.11.

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