U.S. Treasury Department Proposes 30% Excise Tax on Crypto Mining Firms  

A provision in the department's “Greenbook,” its list of tax proposals and explanations for U.S. President Joe Biden's budget proposal, would create a phased-in excise tax based on the costs of the electricity used in crypto mining, imposed on the companies “using computing resources” to mine cryptocurrencies.

https://www.coindesk.com/policy/2023/03/09/us-treasury-department-proposes-30-excise-tax-on-crypto-mining-firms/