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Arizona AZ

Partial  ·  Lead regulator: Arizona State Treasurer; Department of Revenue (unclaimed property)  ·  Reviewed August 12, 2026

A budget-neutral reserve from unclaimed property, after vetoes of the bolder bills.


Arizona's 2025 session produced the country's most fought-over reserve legislation. Governor Hobbs vetoed the bills authorizing direct state investment in crypto, then signed HB 2749, which built a Bitcoin and Digital Assets Reserve Fund without spending appropriated money: unclaimed digital assets escheat to the state in kind, staking and airdrop proceeds accrue to the fund, and the treasurer manages holdings under custody standards. The state had already established crypto-friendly ground rules: electronic signature and smart contract recognition dates to 2017, and tax law excludes certain airdrop receipts from state income calculation.

The instruments

HB 2749: Bitcoin and Digital Assets Reserve Fund

In forceSigned May 2025

Modernizes unclaimed-property law so abandoned digital assets are delivered to the state in native form, creates a reserve fund holding them along with staking and airdrop proceeds, and sets treasurer custody duties, all without appropriating state money for purchases.

Penalty exposure. Escheatment obligations bind holders of abandoned property under standard unclaimed-property penalties.