This amendment purportedly removes protections for software developers in a way that "will force crypto development and innovation out of the U.S.".
source https://www.google.com/url?rct=j&sa=t&url=https://www.benzinga.com/markets/cryptocurrency/21/08/22379911/biden-favors-stricter-crypto-firm-irs-reporting-rules-disaster-for-the-u-s-crypto-space&ct=ga&cd=CAIyGjBkZWE0Yjc3NzNlM2I2MDQ6Y29tOmVuOlVT&usg=AFQjCNHZGxlra_ux6-Ibo7clFwhpUcdVqw
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