This bill mandates the Secretary of the Treasury to establish a Digital Assets Voluntary Disclosure Program within 12 months of its enactment. The program's purpose is to allow eligible taxpayers to remedy past tax violations related to digital assets. To participate, taxpayers must submit an application, file amended returns for applicable taxable years, and pay the aggregate amount of tax deficiencies, interest, and a specific digital assets violation penalty . The program differentiates between "uncertified" taxpayers, who do not certify that violations were non-fraudulent or non-willful, and "certified" taxpayers, who do. Upon fulfilling these requirements, uncertified eligible taxpayers receive a waiver of certain accuracy-related penalties and protection from criminal investigation for properly disclosed violations. Certified eligible taxpayers also receive a waiver of accuracy-related penalties. The digital assets violation penalty structure varies based on whether the taxpayer is certified and the amount of the underpayment, with higher penalties for disclosures made after a certain deadline. The Secretary retains authority to waive part or all of this penalty if deemed in the interest of justice or due to reasonable cause. A digital assets violation is defined as any failure to comply with Internal Revenue Code requirements related to digital asset ownership or transactions that affects a tax item. A digital asset is generally a digital representation of value on a cryptographically secured distributed ledger. The program covers an "applicable period" for past violations, generally extending back up to six years for uncertified taxpayers and three years for certified taxpayers, ending before the bill's enactment.