This is the first time you need to pay tax in US dollars for staking rewards that were never sold and remain as ETH.
Can anyone confirm or disprove this? I hope I'm wrong, but somehow it doesn't seem so.
This isn't the first time, staking or any form of profits will comes under capital gains taxes as per US laws so you have to pay taxes even before 2023 but this could be your first time that's why you are wondering why should you have to pay taxes even when you hold as cryptos not converted into fiat.