ID H0328

Creates Chapter 53 of Idaho Code titled the "Digital Assets Act" to classify and regulate digital assets including digital consumer assets, digital securities, and virtual currency

Classifies digital assets as intangible personal property: digital consumer assets and digital securities as general intangibles/investment property under the Uniform Commercial Code, and virtual currency as money

Establishes perfection of security interests in digital assets through possession (for virtual currency) or control (for digital securities), with a 2-year statute of repose for transferees who take assets free of security interests without actual notice

Authorizes financial institutions to provide custodial services for digital assets upon 60 days' notice to the Idaho Department of Finance, with requirements for accounting standards, IT best practices, anti-money laundering compliance, and a supervision fee of $0.0002 per dollar of assets held

Grants Idaho courts jurisdiction over claims in law and equity relating to digital assets, including those arising from the chapter and Uniform Commercial Code