An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in disposition of abandoned and unclaimed property, further providing for definitions and providing for digital assets and for digital assets subject to custody and control of the Commonwealth.

Pennsylvania House Bill 2736 amends the state's Fiscal Code to establish specific rules for handling abandoned and unclaimed digital assets, such as cryptocurrencies. The bill defines key terms including "digital asset," "digital asset holder," and "distributed ledger" to clarify which entities are responsible for reporting these assets. It requires digital asset holders to attempt contact with owners who have been inactive for three years, using electronic or mail notifications, before reporting the assets to the State Treasurer as unclaimed property. The State Treasurer is granted authority to direct the liquidation of these assets or accept them in their native form, while also allowing the state to refuse assets that are not freely transferable or have minimal value relative to maintenance costs.