This comment letter to the US Senate Finance Committee addresses the tax treatment of cryptocurrency staking. Stakers validate blockchain transactions and receive compensation for that work in the form of more cryptocurrency tokens. They should pay ordinary income taxes on the rewards they...
Total state government tax revenue collections declined 0.4 percent in nominal terms and 6.4 percent in real terms in the fourth quarter of 2022 relative to a year earlier. Revenue growth rates varied considerably among major revenue sources and across states in the fourth quarter of 2022. Real...
Balancing the Need for Tax Fairness with the Unique Characteristics of Cryptocurrencies
This comment letter to the US Senate Finance Committee addresses the tax treatment of cryptocurrency staking. Stakers validate blockchain transactions and receive compensation for that work in the form of more cryptocurrency tokens. They should pay ordinary income taxes on the rewards they...
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Total state government tax revenue collections declined 0.4 percent in nominal terms and 6.4 percent in real terms in the fourth quarter of 2022 relative to a year earlier. Revenue growth rates varied considerably among major revenue sources and across states in the fourth quarter of 2022. Real...
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