Sec. 808. Crypto asset mining and staking
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/bill/118/s/2281/is/section-808·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 451 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: In the case of a taxpayer who conducts crypto asset mining or staking activities, the amount of income relating to such activities shall not be included in the gross income of the taxpayer until the taxable year of the sale or other disposition of the assets produced or received in connection with the mining or staking activities. . The amendment made by this section shall apply to taxable years beginning after the date of enactment of this Act.