Short title; etc
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(a) Short title This Act may be cited as the Tax Clarity for Mining and Staking Act. (b) References Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; etc. Sec. 2. Treatment of certain digital assets received in connection with the validation of digital asset transactions. Sec. 3. Investment trusts engaged in digital asset staking. Sec. 4. Definitions.