#USCryptoStakingTaxReview
Important update on Staking taxes in America (December 2025):
The current ruling (Revenue Ruling 2023-14) is still in effect:
- Staking rewards are treated as ordinary income upon receipt (at market value at the time of control).
- Selling them later generates capital gains/loss → "double taxation".
But pressure is increasing:
- 18 members of Congress have urged the IRS to review and delay the tax until sale.
- Draft legislation (PARITY Act) proposes:
• Delaying the tax on staking/mining for up to 5 years.
• Exempting small stablecoin transactions (200) from capital gains tax.
No official changes yet, but with the new crypto-friendly administration, the outlook is positive for 2026.
Tip: For 2025, report rewards as ordinary income and keep accurate records. Oversight is increasing with the new 1099-DA form.
