Digital asset custodian tax.

HB 113 imposes an annual tax on Wyoming businesses providing digital asset custodial services. It requires corporations, LLCs, statutory trusts, and statutory foundations (excluding banks) to pay $0.0002 for every $1 of digital assets they hold in custody, based on annual reports to the Secretary of State. The tax applies to entities engaging in "custodial services" as defined in Wyoming law, with banks subject to similar requirements under separate provisions. The tax revenue must be deposited into the Financial Institutions Administration account and becomes effective July 1, 2022.