Charitable contributions of widely traded digital assets

(a) Exception from appraisal requirements Section 170(f)(11)(A)(ii)(I) of the Internal Revenue Code of 1986 is amended by inserting widely traded digital assets (except as the Secretary determines appropriate to prevent abuse of this section), after publicly traded securities (as defined in section 6050L(a)(2)(B)),. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2026.