Staking Gets Tax Clarity: New US Rules Let ETFs Share Rewards With Investors

The US Treasury and IRS introduced Revenue Procedure 2025-31, establishing a tax-compliant safe harbor for crypto ETFs and trusts to engage in staking proof-of-stake (PoS) digital assets and distribute the resulting rewards to investors. This guidance resolves significant tax and legal hurdles that previously deterred institutional funds from participating in staking. To qualify, regulated funds must adhere to strict conditions, including holding only one digital asset type, using a qualified custodian, maintaining SEC-approved liquidity policies for redemptions, and restricting activities solely to holding, staking, and redeeming assets without discretionary trading. Analysts view this as a game-changer that legitimizes staking within traditional finance, potentially unlocking significant institutional capital into PoS networks like Ethereum and Solana, where staking yields can range from 3% to 8%.

(Source：BeInCrypto)