The law must explicitly eliminate or permanently repeal the capital gains tax liability for at least one clearly defined class or category of digital assets. “Digital assets” are defined as assets existing solely in digital form and recorded on a digital ledger (including, but not limited to, cryptocurrencies, tokens, and non-fungible tokens). Temporary, partial, or conditional eliminations (e.g., tax relief with an expiration date or reductions rather than full elimination) shall not be considered as meeting this criterion.