Section 22.37 - Virtual Currency Contributions(a) Virtual currency contributions are considered "in-kind" contributions.(b) A candidate, officeholder, or political committee must report a gain from the sale of virtual currency contributions on the appropriate schedule if the gain exceeds the reporting threshold set by Section 254.031(9) of the Election Code and amended by § 18.31 of this title (relating to Adjustments to Reporting Thresholds).(c) The value of a virtual currency contribution shall be reported as the fair market value of the virtual currency upon receipt.1 Tex. Admin. Code § 22.37
Adopted by Texas Register, Volume 48, Number 33, August 18, 2023, TexReg 4481, eff. 8/23/2023