Regulation· ★★★★· neutral·

IRS Rule Would Let Crypto Funds Stake While Taxing Rewards Before Sale

  • —Trusts must meet 14 conditions, including a national exchange listing and a single custodian
  • —Rewards must be distributed within 60 days after the quarter in which control is gained
  • —Existing trusts get six months from Oct. 6, 2026 to amend agreements for staking
  • —Example: $1,250 in rewards on a $50,000 investment is taxed before any sale
Why it matters: The rule removes a barrier to staking in spot crypto funds but creates a tax liability before investors realize cash.
Source: DiarioBitcoin