US IRS releases income program 2026-20, clarifying tax incentives for qualified trusts participating in PoS staking

The IRS in the United States has released an income program for 2026-20, clarifying that eligible investment trusts and grantor trusts participating in PoS staking will not lose tax benefits. The IRS recognizes compliant pledge as a property preservation activity, and trusts must comply with 14 detailed rules, including shares being listed on national exchanges, holding only a single digital asset, assets being held by qualified custodians, liquidity policies being approved by the SEC, and pledge rewards not being hoarded. This guideline applies to tax years ending on or after November 10, 2025. (Source: CryptoBriefing)