(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.
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