This resolve establishes the Commission on the Taxation of Digital Assets. The commission is composed of 10 members, including Legislators, members with experience in taxation and members representing the business community. The commission must review and evaluate tax policies in other states and recommend possible policy approaches for the taxation of digital assets in this State, including cryptocurrency and nonfungible tokens. The commission must report its findings and recommendations to the Joint Standing Committee on Taxation by December 3, 2025. The joint standing committee has authority to report out legislation related to the report to the Second Regular Session of the 132nd Legislature.