A de minimis tax exemption in the new Token Taxonomy Act means that capital gains on crypto under $600 would not have to be reported to the IRS
Source: https://cointelegraph.com/news/token-taxonomy-act-includes-de-minimis-tax-exemption-for-crypto
Token Taxonomy Act Includes De Minimis Tax Exemption for Crypto
May 14, 2019
CoinTelegraph