DE SB103

Define "virtual currency" as a digital representation of value, including cryptocurrency, used as a medium of exchange, unit of account, or store of value that is not legal tender recognized by the United States.

Define "game-related digital content" as digital content existing only in an electronic game or platform, including virtual currency used solely within games, but excluding items redeemable for real-world money or goods with more than minimal value.

Establish that virtual currency is presumed abandoned 5 years after the owner's last indication of interest in the property.

Require holders to liquidate virtual currency within 90 days prior to reporting it as abandoned property and remit the U.S. dollar proceeds to the state administrator, with owners barred from recovering any gains in value occurring after liquidation.

Exempt game-related digital content and loyalty cards from unclaimed property requirements.