The measure would require brokers to report transactions of digital assets to the Internal Revenue Service (IRS), beginning in 2023. It also would require businesses to report cryptocurrency transactions of more than $10,000, which is the current threshold for cash transactions subject to IRS reporting requirements.
The IRS still issued guidance on cryptocurrency, first in 2014 and again in 2019. The IRS states that cryptocurrency or virtual currency is treated as property for Federal income tax purposes, so you have to report any gains or losses on the sale of your cryptocurrency as you would with the sale of stock.
https://www.thestreet.com/personal-finance/taxes/infrastructure-bill-signed-into-law