He is not looking to kill it, he is trying to impose the DAME tax, DAME means Digital Asset Mining Energy, and the idea is to start with this tax from 10%, then 20% in the next year and 30% on the 3rd year.
So, the plan isn't to ban the mining, but with those huge taxes, no one will want to mine there. Is not a good business. But i don't think congress will let that tax come to live, and if it does, they will stop it before the 3rd year, because other way people will start creating illegal farms.
That's same as killing! I see no difference!
30% tax rate is unreasonable. In my country, government has imposed 30% tax as well. As a result lot of domestic exchanges have gone into loss. A lot of people have resorted to P2P trading to stay outside of government radar.
Such tax rate will effectively destroy the entire US crypto mining industry.