Policy Playbook: Taxation of Staking Rewards

By: David L. Forst , Sean P. McElroy , Matthew L. Dimon

With federal lawmakers focusing on several issues related to taxation and digital assets, Fenwick teamed up with Ava Labs and Cahill to create a new “Taxation of Staking Rewards Policy Playbook,” offering legislators and agencies an approach that is as consistent as possible with existing tax law.

This three-part approach, whose co-authors include Fenwick’s David Forst, Sean McElroy, and Matthew Dimon, outlines:

  • Clarification of IRS guidance on staking
  • Preferred legislative language
  • Special legislative history considerations

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