The US Treasury and IRS have introduced Revenue Procedure 2025-31, providing crypto ETFs and trusts with a clear pathway to stake digital assets and share rewards with investors. This safe harbor resolves long-standing tax and legal issues that prevented institutional funds from joining proof-of-stake (PoS) networks. This development represents a major milestone for institutional crypto adoption. It aligns staking procedures with SEC compliance, offering the traditional finance sector a secure and compliant way to earn yield from cryptocurrencies
source: https://beincrypto.com/irs-treasury-crypto-etf-staking-safe-harbor/