; (B) by amending subsection (e) to read as follows: (e) Exception for de minimis payments by third party settlement organizations (1) In general A third party settlement organization shall be required to report any information under subsection (a) with respect to third party network transactions of any participating payee only if the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds $1,000. (2) Exception (A) Marketplace platforms In the case of a third party settlement organization which is a marketplace platform (as defined in subsection (d)(3)(C)) through which substantially all the participating payees are primarily engaged in the sale of goods, such marketplace platform shall be required to report any information under subsection (a) with respect to third party network transactions of such payee only if— (i) the amount which would otherwise be reported under subsection (a)(2) with respect to such transaction exceeds $5,000, or (ii) the aggregate number of transactions exceeds 50. (B) Other third party settlement organizations In the case of a third party settlement organization other than a marketplace platform— (i) the rules of subparagraph (A) shall apply in the case of information required to be reported, or which would otherwise be reported, under subsection (a) to any participating payee who is primarily engaged in the sale of goods, and (ii) the determination of whether a participating payee is primarily engaged in the sale of goods may be made separately for each participating payee. (3) Election to report Notwithstanding paragraphs (1) and (2), a third party settlement organization may elect to report any information under subsection (a) with respect to third party network transactions of any participating payee without regard to the amount reported under subsection (a)(2) with respect to such transactions or the aggregate number of such transactions. ; and (C) in subsection (f)— (i) in paragraph (1), by striking and at the end