Key Issues
POSA is fighting for those who participate in the growing staking economy. We believe the future of the internet of value will be built on proof-of-stake technologies. Through targeted advocacy, educating lawmakers, research, and supporting and bringing lawsuits, we’re working to make surethere are innovation-friendly laws and regulations so the staking ecosystems can reach their full potential.
Current key issues include:
Staking Industry Principles
POSA is urging the crypto staking industry to align around best practices in order to ensure consumer protection and responsible innovation in the staking space. In 2020, after working closely with the SEC, we developed and published recommendations for companies participating in proof of stake protocols to position staking as a technical service. Since then, the industry has grown and matured. In 2023, we met with and gathered feedback from many key participants in these ecosystems. Our collective goal is to ensure that staking is better understood, and that technical services related to staking and block production are treated similarly to operating any other technical service providers. We need to ensure that those who participate in proof of stake ecosystems by providing these services are properly recognized as offering technical services, separate and distinct from engaging in financial activities, and that consumer protection remains paramount as the number of PoS token holders grows year over year.
Blog Post - Proof of Stake Alliance Releases Industry Principles for Staking – 11/9/2023
Blog Post - POSA Advances Staking as a Service Industry Driven Solutions – 5/14/2020
News - Industry Group Led by Polychain, Coinbase Seeks to Get Ahead on Staking Regulation – 5/14/2020
News - Proof of Stake Alliance Talks With SEC About Blockchain Standards – 5/14/2020
Legal Framework for Liquid Staking
POSA is working to make sure the United States has a clear and fair legal framework for liquid staking. Staking is quickly becoming a core feature of crypto activity, and America needs innovative, thoughtful laws and rules to allow this technology to flourish. In addition to sponsoring two white papers on the topic, POSA has assembled a member-driven working group of liquid staking market leaders and legal experts to help align government policy with industry needs.
Fair Taxation of Staking Rewards
Staking rewards are created property and should only be taxed when they are sold. This is aligned with how all other property is taxed, just like bread made by a baker, a painting created by an artist, or oil extracted from a well. POSA has been leading the fight for the fair taxation of staking rewards since 2019. In addition to educating lawmakers and regulators in D.C., we’ve also supported the lawsuit of Joshua Jarrett, who is suing the U.S. with the goal of receiving official, fair tax guidance for his staking rewards. Millions of Americans are participating in proof-of-stake technologies, and they deserve clear rules on how their staking rewards will be taxed instead of an ongoing administrative nightmare. POSA is fighting on their behalf so that staking can flourish in the U.S.
Legal & Other Resources:
Letter to the court filed in Joshua Jarrett v. United States – 8/1/2023
Op-Ed from Alison Mangiero and Evan Weiss in CoinDesk: What’s at Stake as Josh Jarrett Sues the IRS – 3/24/2022
Brief of Josh Jarrett Opposing the Government’s Motion to Dismiss His Suit – 3/14/2022
Brief of Amicus Curiae Coin Center In Support of Josh Jarrett’s Opposition to the Government’s Motion – 3/14/2022
Notice to the Court and Correspondence with the Department of Justice – 2/3/2022
Court Filing – Complaint in Jarrett v. United States – 5/26/2021
Letter from Members of the Congressional Blockchain Caucus to IRS on Tax Treatment of Staking – 8/2/2020
Legal Brief – Brief in Support of Taxpayer Joshua Jarrett’s Claim for Refund – 7/31/2020