This legislation amends the Internal Revenue Code of 1986 to modify the sourcing rules for digital asset income earned by individuals residing in Puerto Rico. It specifies that income derived from various digital asset activities, such as mining, staking, holding, or the sale and exchange of digital assets , will no longer be treated as income sourced within Puerto Rico for federal tax purposes. This provision applies to bona fide residents of Puerto Rico, as defined under Section 933 of the Code, and includes financial interests in digital assets. The bill defines a "digital asset" as any digital representation of value recorded on a cryptographically-secured distributed ledger. By designating this income as not Puerto Rico-sourced, the bill effectively subjects it to U.S. federal income taxation, departing from the general exemption for Puerto Rico-sourced income.