(1) a crypto asset fork, (2) a crypto asset airdrop, or (3) any other similar form of subsidiary value relating to a crypto asset (as defined in section 9801 of title 31, United States Code). (d) Regulations Not later than 12 months after the date of enactment of this Act, the Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section. . (b) Conforming amendment The table of sections of part II of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 72 the following new item: Sec. 71. Forks, airdrops, and subsidiary value. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act. 808. Crypto asset mining and staking (a) In general Section 451 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (l) Deferral of income recognition for crypto asset activities In the case of a taxpayer who conducts crypto asset mining or staking activities, the amount of income relating to such activities shall not be included in the gross income of the taxpayer until the taxable year of the sale or other disposition of the assets produced or received in connection with the mining or staking activities. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of enactment of this Act. 809. Charitable contributions and qualified appraisals (a) In general Section 170(f)(11)(A)(ii)(I) of the Internal Revenue Code of 1986 is amended by inserting actively traded crypto assets (as defined in section 9801 of title 31, United States Code), before and any qualified vehicle . (b) Effective date The amendment made by this section shall apply to contributions made in taxable years beginning after the date of enactment of this Act. IX Responsible interagency coordination 901. Timeline for interpretive guidance issued by Federal financial