of information Section 6045A(d) of such Code is amended to read as follows: (d) Return requirement for certain transfers of crypto assets not otherwise subject to reporting Any broker, with respect to any transfer (which is not part of a sale or exchange executed by such broker) during a calendar year of a covered security which is a crypto asset (as defined in section 9801 of title 31, United States Code) from an account wholly controlled and maintained by such broker to an account which is not maintained by, or an address not associated with, a person that such broker knows or has reason to know is also a broker, shall make a return for such calendar year, in such form as determined by the Secretary, showing the information otherwise required to be furnished with respect to transfers subject to subsection (a). Information reported by brokers under this section shall be limited to customer information that is voluntarily provided by the customer and held by the broker for a legitimate business purpose. . (3) Delayed effective date for certain information reporting changes