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 §§ 45a‑334a (repealed 2016).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.

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