That is still not decided, only being considered. Like FPoS Also it does not address the point that with the incentive to stake many holders will do so. Which in turn leads to a diminishing dividend.
United States Congress Members Appeals For Reasonable Tax On Digital Currency Staking Rewards - KoinShareA group of US Congress members have sent a letter to the IRS requesting for a reasonable tax on cryptocurrency staking rewards. The development is…koinshare.com