Tax Facts

Summary and Status of State-Level Legisltion on Digital Assets as of November 3, 2017


Status of State-Level Legislation on Digital Assets1



























































































































































































































State



Status of Legislation



Alabama



Status: Uniform Act adopted (2017).


Statute (codified): Ala. Code §§ 19‎‎‎‎1A-1 – 19‎‎‎‎1A-18.


Enacting legislation: Ala. Sess. Laws Act 2017‎‎‎‎316.


Ala. Sess. Laws Act 2017‎‎‎‎316, enacting Ala. Code §§ 19‎‎‎‎1A-1 – 19‎‎‎‎1A-18.


https://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2017RS/PrintFiles/HB138-enr.pdf (accessed June 16, 2017).


Effective date: Jan. 1, 2018.



Alaska



Status: Uniform Act not (yet) adopted.


2017 legislation (pending): HB 108 (Alaska), 30th Legislature (2017‎‎‎‎2018) (passed legislature Apr. 12, 2017, awaiting transmittal to Governor).


http://www.akleg.gov/basis/Bill/Detail/30?Root=HB+108 (accessed June 28, 2017).



Arizona



Status: Uniform Act adopted (2016).


Statute (codified): Ariz. Rev. Stat. § xx-xxxx.


Enacting legislation: SB 1413 (Ariz. 2016) Revised Uniform Fiduciary Access to Digital Assets Act (approved by Governor and filed with Secretary of State, May 11, 2016).


Effective date: __________.



Arkansas



Status: Uniform Act adopted (2017).


Statute (codified): Ark. Code §§ 28‎‎‎‎75‎‎‎‎101 – 28‎‎‎‎75‎‎‎‎118.


Enacting legislation: Ark. Sess. Act 886 (approved Apr. 4, 2017).

http://www.arkleg.state.ar.us/assembly/2017/2017R/Acts/Act886.pdf (accessed June 16, 2017).


Effective date: __________.



California



Status: Uniform Act adopted (2016).


Statute (codified): Cal. Prob. Code §§ 870–884.


Enacting legislation: AB-691 (Cal. 2016) Revised Uniform Fiduciary Access to Digital Assets Act (approved by Governor and filed with Secretary of State on Sept. 24, 2016).


Effective date: __________.


Previous statute: Cal. Bus. & Prof. Code § 17538.35 (2010).



Colorado



Status: Uniform Act adopted (2016).


Statute (codified): Colo. Rev. Stat. § x-x-xxx.


Enacting legislation: SB 16‎‎‎‎088 (Colo. 2016) Revised Uniform Fiduciary Access to Digital Assets Act, (approved by Governor and filed with Secretary of State on April 7, 2016).


Effective date: __________.



Connecticut



Status: Uniform Act adopted (2016).


Statute (codified): Conn. Gen. Stat. §§ 45a‑334b – 45a‑334s, Connecticut Revised Uniform Fiduciary Access to Digital Assets Act.


https://www.cga.ct.gov/current/pub/chap_802b.htm#sec_45a-334b (accessed June 16, 2017).


Effective date: Oct. 1, 2016.


Previous statute: Conn. Gen. Stat. §§ 45a‑334a (repealed 2016).



Delaware



Status: Functional equivalent to the Uniform Act (according to the Uniform Law Commission).


Statute (codified): Del. Code tit. 12, ch. 50, §§ 5001–5007, the Fiduciary Access to Digital Assets and Digital Accounts Act, http://delcode.delaware.gov/title12/c050/,

http://delcode.delaware.gov/title12/title12.pdf (accessed June 16, 2017).


Enacting legislation: HB 345, Fiduciary Access to Digital Assets and Digital Accounts.


Effective date: August 12, 2014.


Description: “Recognizing that an increasing percentage of people’s lives are being conducted online and that this has posed challenges after a person dies or becomes incapacitated, this Act specifically authorizes fiduciaries to access and control the digital assets and digital accounts of an incapacitated person, principal under a personal power of attorney, decedents or settlors, and beneficiaries of trusts.” (From the original synopsis.)



District of Columbia



Status: Uniform Act legislation under review by the D.C. Council.


2017 Legislation (pending): B22-0199 (D.C. 2017), Uniform Fiduciary Access to Digital Assets Act of 2017, introduced Mar. 21, 2017; public hearing held June 1, 2017.


http://lims.dccouncil.us/Legislation/B22-0199 (accessed June 28, 2017).



Florida



Status: Uniform Act adopted (2016).


Statute (codified): Fla. Stat. § xxx.x-xxx.


Enacting legislation: SB 494 (Fla. 2016), ch. 740, Florida Fiduciary Access to Digital Assets Act.


Effective date: July 1, 2016.



Georgia



Status: Uniform Act legislation under consideration.


2017 legislation (pending): SB 301, Revised Uniform Fiduciary Access to Digital Assets Act (Ga. 2017), introduced Mar. 28, 2017.


http://www.legis.ga.gov/Legislation/en-US/display/20172018/SB/301 (accessed June 28, 2017).



Hawaii



Status: Uniform Act adopted (2016).


Statute (codified): Haw. Rev. Stat. § xxx😡-x.


Enacting legislation: SB 2298 (Haw. 2016), Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: July 1, 2016.



Idaho



Status: Uniform Act adopted (2016).


Statute (codified): Idaho Code Ann. § xx-x-xxx.


Enacting legislation: SB 1303 (Idaho 2016), Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: July 1, 2016.



Illinois



Status: Uniform Act adopted (2016).


Statute (codified): xxx Ill. Comp. Stat. § x/x-xxx.


Enacting legislation: HB 4648 (Ill. 2016) Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: Aug. 12, 2016.



Indiana



Status: Uniform Act adopted (2016).


Statute (codified): Ind. Code § xx-x-x-xxx.


Enacting legislation: Ind. Session Laws, Pub. L. 137 (SB 253 (Ind. 2016), Revised Uniform Fiduciary Access to Digital Assets Act).


Effective date: Mar. 23, 2016.


Previous statute: Ind. Code § 19‎‎‎‎1-13‎‎‎‎1.1 (2007).



Iowa



Status: Uniform Act adopted (2017).


Statute (codified): Iowa Code § xxx.xxxx.


Enacting legislation: SF 333 (Iowa 2017).


Effective date: __________.



Kansas



Status: Uniform Act adopted (2017).


Statute (codified): Kan. Stat. § xx-x-xxx.


Enacting legislation: SB 63 (Kan. 2017).


Effective date: __________.



Kentucky



Status: State has NOT adopted Uniform Act. No Uniform Act legislation.


[Ky. Rev. Stat. Ann. § xxx.x-xxx]



Louisiana



Status: State has NOT adopted Uniform Act. No Uniform Act legislation.


Current statute: La. Rev. Stat. § 3191.



Maine



Status: Uniform Act legislation under consideration.


2017 legislation (pending): LD 846 (Maine 2017), referred to committee (Mar. 7, 2017).


2016? legislation (NOT enacted): LD 1177 (Maine 2016?) Maine Uniform Fiduciary Access to Digital Assets Act (died Mar. 10, 2016).


[Me. Stat. tit. xx, § x-xxx.]



Maryland



Status: Uniform Act adopted (2016).


Statute (codified): Md. Code, xxxxx Law § x-xxx.


Enacting legislation: SB239 / HB507 (Md. 2016) Maryland Fiduciary Access to Digital Assets Act.


Effective date: Oct. 1, 2016.



Massachusetts



Status: Uniform Act legislation under consideration.


2017 legislation (pending): H 2083 / H 2208 (Mass. 2017), referred to committees.


[Mass. Gen. Laws ch. xxx, § x-xxx].



Michigan



Status: Uniform Act adopted (2016).


Statute (codified): Mich. Comp. Laws § xxx.xxxx.


Enacting legislation: HB 5034 (Mich. 2016), Fiduciary Access to Digital Assets Act,

http://www.legislature.mi.gov/documents/2015016/publicact/pdf/2016-PA-0059.pdf (accessed June 16, 2017).


Effective date: June 27, 2016.



Minnesota



Status: Uniform Act adopted (2016).


Statute (codified): Minn. Stat. § xxx.x-xxx.


Enacting legislation: Minn. Stats., ch. 521A, Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: Aug. 1, 2016.



Mississippi



Status: Uniform Act adopted (2017).


Statute (codified): Miss. Code § xx-x-xxx.


Enacting legislation: HB 849 (Ms. 2017).


Effective date: __________.



Missouri



Status: Uniform Act legislation under consideration.


2017 legislation (pending): SB129/HB379 (Mo. 2017).


[Mo. Rev. Stat. § xxx.x-xxx.]



Montana



Status: Uniform Act adopted (2017).


Statute (codified): Mont. Code Ann. § xx-xx-xxx.


Enacting legislation: SB 118 (Mont. 2017).


Effective date: __________.



Nebraska



Status: Uniform Act adopted (2016).


Statute (codified): Neb. Rev. Stat. § x-xxx.


Enacting legislation: LB 829 (Neb. 2016) Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: Jan. 1, 2017.



Nevada



Status: Uniform Act adopted (2017).


Statute (codified): Nev. Rev. Stat. §§ xxx.xxxx


Enacting legislation: Nev. Sess. Laws ch. 38 (approved May 19, 2017).


Effective date: Oct. 1, 2017.



New Hampshire



Status: Uniform Act legislation under consideration.


2017 legislation (pending): SB 93 (N.H. 2017), motion to lay on table adopted (June 1, 2017).


[N.H. Rev. Stat. § xxx-A: x-xxx.]



New Jersey



Status: Uniform Act legislation under consideration.


2017 legislation (pending): AB 3433 (N.J. 2017), referred to committee (May 1, 2017).


2016 legislation (NOT enacted): SB 2527 (N.J. 2016), Uniform Fiduciary Access to Digital Assets Act, introduced Sept. 12, 2016 (not enacted). (Would authorize executor or administrator to take control of online accounts of deceased person.)


[N.J. Rev. Stat. § xxA😡-xx.]



New Mexico



Status: Uniform Act adopted (2017).


Statute (codified): N.M. Stat. § xx-x-xxx.


Enacting legislation: SB 60 (N.M. 2017).


Effective date: __________.



New York



Status: Uniform Act adopted (2016).


Statute: N.Y. xxxxx Law § x-xxx (Consol.).


Enacting legislation: AB A9910A (N.Y. 2016).


Effective date: Sept. 29, 2016.



North Carolina



Status: Uniform Act adopted (2016).


Statute (codified): N.C. Gen. Stat. § xx-x-xxx.


Enacting legislation: SB 805 (N.C. 2016) Fiduciary Access to Digital Assets.


Effective date: June 30, 2016.



North Dakota



Status: Uniform Act adopted (2017).


Statute (codified): N.D. Cent. Code § xx-xx-x.


Enacting legislation: HB 1214 (N.D. 2017).


Effective date: __________.


2013 legislation: HB 1455 (N.D. 2013), introduced Jan. 21, 2013 (failed Apr. 9, 2013). (To create and enact a new chapter to title 34 of the North Dakota Century Code, relating to internet accounts and workplace privacy of social media accounts.)



Ohio



Status: Uniform Act adopted (2017).


Statute (codified): Ohio Rev. Code § xxxx.xx.


Enacting legislation: HB 432 (Ohio 2017).


Effective date: __________.



Oklahoma



Status: Uniform Act NOT adopted; no current legislation.


Current statute: Okla. Stat. §58‑269,

http://webserver1.lsb.state.ok.us/OK_Statutes/CompleteTitles/os58.rtf (accessed

June 16, 2017.


Effective date: Nov. 1, 2010.


Full text:


§ 5869. Executor or administrator – Powers.


The executor or administrator of an estate shall have the power, where otherwise authorized, to take control of, conduct, continue, or terminate any accounts of a deceased person on any social networking website, any microblogging or short message service website or any e-mail service websites.


Added by Laws 2010, c. 181, § 1, eff. Nov. 1, 2010.


2016 legislation (NOT adopted): SB 1107 (Okla. 2016), Uniform Fiduciary Access to Digital Assets (introduced Jan. 19, 2016; not enacted).



Oregon



Status: Uniform Act adopted (2016).


Statute (codified): Or. Rev. Stat. § xx.xxxx.


Enacting legislation: SB 1554 (Or. 2016) Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: Jan. 1, 2017.


[Oregon’s Summary of Legislation, 2016]


https://www.oregonlegislature.gov/citizen_engagement/Reports/2016SummaryOfLegislation.pdf



Pennsylvania



Status: Uniform Act NOT adopted; no current legislation. (State has no statute directly applicable to digital assets.)


2015 legislation (NOT enacted): SB 518 (Pa. 2015), Revised Uniform Fiduciary Access to Digital Assets Act, Amending Title 20 (Decedents, Estates and Fiduciaries) (introduced Feb. 20, 2015; passed House Nov. 18, 2015; referred to Judiciary Cmte. Nov. 18, 2015; not enacted). [Status & Text | Full Text]


2012 Legislation (NOT enacted): HB 2580 (Pa. 2012), introduced Aug. 23, 2012 (not enacted). (To amend Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, to provide personal representatives power over decedent account on social networking website, micro-blogging or short message service website, or e-mail service website.)


[Full Text <http://www.legis.state.pa.us/CFDOCS/Legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2011&sessInd=0&billBody=H&billTyp=B&billNbr=2580&pn=3959>]


[20 Pa. Cons. Stat. § xxxx]



Rhode Island



Status: Uniform Act legislation under consideration.


Current statute: 33 R.I. Gen. Laws § 33‎‎‎‎27‎‎‎‎3 (Rhode Island Gen. Laws, tit. 33 (Probate Practice and Procedure), ch. 33‎‎‎‎27 (Access to Decedents’ Electronic Mail Accounts Act), § 33‎‎‎‎27‎‎‎‎3).


Effective date: May 1, 2007.


Description: (Executors may access email accounts. The state may require a death certificate and documentation of the executor’s appointment before the estate’s representative can see the deceased person’s emails or social networking accounts.)


2017 legislation (pending): HB 5443 (R.I. 2017).


2016 legislation (NOT enacted): HB 8125 (R.I. 2016) Revised Uniform Fiduciary Access To Digital Assets Act, introduced April 29, 2016. (Appears to amend or replace current Access to Decedents’ Electronic Mail Accounts Act.)



South Carolina



Status: Uniform Act adopted (2016).


Statute (codified): S.C. Code Ann. § xx-x-xxx.


Enacting legislation: SB 908 (S.C. 2016) South Carolina Uniform Fiduciary Access To Digital Assets Act.


Effective date: June 3, 2016.



South Dakota



Status: Uniform Act adopted (2017).


Statute: S.D. Codified Laws § xxx-x-xxx.


Enacting legislation: HB1080 (S.D. 2017) Uniform Fiduciary Access to Digital Assets Act.


Effective date: July 1, 2017.



Tennessee



Status: Uniform Act adopted (2016).


Statute (codified): Tenn. Code § xx-x-xxx.


Enacting legislation: SB 326 (Tenn. 2016) Uniform Fiduciary Access To Digital Assets Act.


Effective date: July 1, 2016.



Texas



Status: Uniform Act adopted (2017).


Statute: Tex. xxxxx Code § x.xxx.


Enacting legislation: SB 1193 (Tex. 2017).


Effective date: Sept. 1, 2017.



Utah



Status: Uniform Act adopted (2017).


Statute (codified): Utah Code § xxA x-xxx.


Enacting legislation: HB 13 (Utah 2017).


Effective date: __________.


2016 legislation (NOT enacted): HB 383 (Utah 2016) Uniform Fiduciary Access to Digital Assets Act, introduced Feb. 18, 2016 (not enacted).



Vermont



Status: Uniform Act adopted (2017).


Statute (codified): Vt. Stat. Ann. tit. xxA, § x-xxx.


Enacting legislation: HB 152 (Vt. 2017).


Effective date: __________.



Virginia



Status: Uniform Act adopted (2017).


Statute (codified): Va. Code § x.x-xxx.


Enacting legislation: HB 1608 (Va. 2017).


Effective date: __________.


Previous statute: Va. Code § 64.2‎‎‎‎110.


2013 legislation: SB 914 (Va. 2013), introduced Jan. 7, 2013.



Washington



Status: Uniform Act adopted (2016).


Statute (codified): Wash. Rev. Code § xxA x-xxx.


Enacting legislation: SB 5029 (Wash. 2016) Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: June 9, 2016.



West Virginia



Status: Uniform Act legislation under consideration.


2017 legislation (pending): SB 693 (W. Va. 2017), referred to committee (Mar. 30, 2017).


[W. Va. Code § xx-x-xxx.]



Wisconsin



Status: Uniform Act adopted (2016).


Statute (codified): Wis. Stat. § xxx.xxx.


Enacting legislation: AB 695 (Wis. 2016) Revised Uniform Fiduciary Access to Digital Assets Act.


Effective date: Apr. 1, 2016.



Wyoming



Status: Uniform Act adopted (2016).


Statute (codified): Wyo. Stat. § xx.x-x-xxx.


Enacting legislation: SF0034 (Wyo. 2016) Uniform Fiduciary Access to Digital Assets Act.


Effective date: July 1, 2016.




2017 State Legislation on Digital Assets2






























































































































State



Bill



Status



Summary/Title



Last Action (Most Recent First)



AL



HB 138



Enroll



Fiduciaries, Revised Uniform Fiduciary Access to Digital Assets Act, adopted, fiduciaries, duties with regard to computer files, web domains, virtual currency and other digital assets, Secs. 19‎‎‎‎1A-1 to 19‎‎‎‎1A-18, inclusive, added


[Detail][Text][Discuss]



2017‎‎‎‎05‎‎‎‎11


Delivered to Governor at 10:13 a.m. on May 11, 2017.



AK



HB 108



Enroll



An Act adopting and relating to the Revised Uniform Fiduciary Access to Digital Assets Act; and relating to a specific electronic communications power that a principal may select for an agent under the statutory form power of attorney.


[Detail][Text][Discuss]



2017‎‎‎‎04‎‎‎‎21


(Passed Legislature, awaiting transmittal to Governor.)



AR



HB 2253



Pass



Revised Uniform Fiduciary Access To Digital Assets Act.


[Detail][Text][Discuss]



2017‎‎‎‎04‎‎‎‎05


Notification that HB2253 is now Act 886



IA



SF 333



Pass



A bill for an act relating to a fiduciary’s access to digital assets and including applicability provisions. (Formerly SSB 1086.) Effective 7‎‎‎‎1-17.


[Detail][Text][Discuss]



2017‎‎‎‎04‎‎‎‎20


Signed by Governor. S.J. 1113.



KS



SB 63



Pass



Enacting the revised uniform fiduciary access to digital assets act.


[Detail][Text][Discuss]



2017‎‎‎‎04‎‎‎‎06


Senate Approved by Governor on Tuesday, April 4, 2017



MS



HB 849



Pass



An Act To Create The Revised Uniform Fiduciary Access To Digital Assets Act (2015); To Create Definitions For Terms Used In This Act; To Provide For Applicability; To Authorize User Direction For Disclosure Of Digital Assets; To Provide That The Act …


[Detail][Text][Discuss]



2017‎‎‎‎04‎‎‎‎12


Approved by Governor



MT



SB 118



Pass



Provide for uniform act regarding fiduciary access to digital assets


[Detail][Text][Discuss]



2017‎‎‎‎05‎‎‎‎05


Chapter Number Assigned



ND



1214



Pass



AN ACT to create and enact a new chapter? 47‎‎‎‎36 of the North Dakota Century Code, relating to a Uniform Fiduciary Access to Digital Assets Act.


[Detail][Text][Discuss]



2017‎‎‎‎03‎‎‎‎31


Signed by Governor 03/30



NM



SB 60



Pass



Uniform Fiduciary Access To Digital Assets


[Detail][Text][Discuss]



2017‎‎‎‎02‎‎‎‎19


[LD 34] Signed by the Governor – Chapter 72



NV



AB 239



Enroll



Enacts the Revised Uniform Fiduciary Access to Digital Assets Act. (BDR 59‎‎‎‎687)


[Detail][Text][Discuss]



2017‎‎‎‎05‎‎‎‎17


Enrolled and delivered to Governor.



SC



S 0415



Pass



Promote Uniformity Among The State’s Forty-six Probate Courts, To Safeguard Adequate Due Process Protections For The State’s Alleged Incapacitated Individuals, To Eliminate Over Reliance Upon Restrictive Full Or Plenary Guardianships, To Reduce The C…


[Detail][Text][Discuss]



2017‎‎‎‎05‎‎‎‎09


Signed By Governor



UT



HB 0013



Pass



Uniform Fiduciary Access to Digital Assets Act


[Detail][Text][Discuss]



2017‎‎‎‎03‎‎‎‎15


Governor Signed in Lieutenant Governor’s office for filing



VA



SB 903



Pass



Uniform Fiduciary Access to Digital Assets Act. Creates the Uniform Fiduciary Access to Digital Assets Act. The bill allows fiduciaries to manage digital property such as computer files, web domains, and virtual currency, and restricts a fiduciary’s …


[Detail][Text][Discuss]



2017‎‎‎‎02‎‎‎‎20


Governor: Acts of Assembly Chapter text (CHAP0080)



VA



HB 1608



Pass



Uniform Fiduciary Access to Digital Assets Act. Creates the Uniform Fiduciary Access to Digital Assets Act. The bill allows fiduciaries to manage digital property such as computer files, web domains, and virtual currency, and restricts a fiduciary’s …


[Detail][Text][Discuss]



2017‎‎‎‎02‎‎‎‎17


Governor: Acts of Assembly Chapter text (CHAP0033)



VT



H 0152



Pass



An act relating to the Vermont Revised Uniform Fiduciary Access to Digital Assets Act


[Detail][Text][Discuss]



2017‎‎‎‎05‎‎‎‎01


House message: Governor approved bill on 5/1/2017





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