CoinDesk reported:
Although the IRS has finally released its proposed rulemaking, it did so nearly two years after the IIJA was passed. If the digital asset ecosystem is to have clarity in tax matters, it will require the IRS to provide both timely and well-informed guidance — something it has fallen short of doing to date. For instance, in July the IRS released guidance that said staking rewards should be taxed at receipt as gross income. However, this guidance does not take into account the realities and complexities of staking.