I believe the cryptocurrency provision was done through amendments. You won't find it in the 7/13 bill text. Hopefully they'll upload what the Senate passed soon.
CCH had a good summary go out this morning. I'll post the high level points...hopefully don't run into copyright issues...
Other than the cryptocurrency reporting requirements, other tax changes in the bill the Senate passed:
--An extension of highway taxes to 2028 and highway trust fund expenditure authority to 2026;
--Inclusion of qualified broadband projects and carbon dioxide capture facilities among the other types of projects for which private activity bonds can be issued;
--A return of the exception for water and sewage disposal utilities from the rule requiring a corporation to recognize contributions in aid of construction (removed by the Tax Cuts and Jobs Act of 2017);
--A return of Superfund excise taxes on certain chemicals, last effective in the mid 1990s;
--Termination of the employee retention credit for employers closed due to COVID-19 after September 30, 2021; and
--Changes to the extension of tax deadlines due to declared disasters and service in a combat area, as well as expansion of extension authority to taxpayers impacted by wildfires.
