This bill delays the implementation of a de minimis exception to the tax reporting requirements of third party network transactions for transactions not exceeding $600.
To delay the implementation of the modifications of exceptions for 
             reporting of third party network transactions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DELAY IN MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD 
              PARTY NETWORK TRANSACTIONS.

    Section 9674(c)(1) of the American Rescue Plan of 2021 is amended 
by striking ``December 31, 2021'' and inserting ``December 31, 2022''.
                                 <all>
A bill to delay the implementation of the modifications of exceptions for reporting of third party network transactions.
A bill to delay the implementation of the modifications of exceptions for reporting of third party network transactions.
Official Titles - Senate
Official Title as Introduced
A bill to delay the implementation of the modifications of exceptions for reporting of third party network transactions.
Sen. Capito, Shelley Moore