Lol no tax pro but the way I understand it staking is an income-generation activity, same like putting money into a money market account, or savings account in both cases you're getting paid by new inflation, but where staking can differ is if the staked funds are locked or if they are liquid, because if they're locked you have to release the staking contract first so its kinda like being forced into an unrealised gains tax

Would be interesting to see if this passes, would really kill the proof of stake model since most people stake with 3rd party so it would be easy to pressure them to pay taxes

Where something like a LN node earning an income on your liquidity you kinda on your own, not that i think LN routing income should be categorised as staking but I can see them making a case for that too