Let the non taxable until sale airdrops flow
https://x.com/cryptotaxguyeth/status/1932167938477535543?s=46 https://media.tenor.com/IalaJxNa7lIAAAAC/coffee-overflow

13/ That said, the legislation doesn’t address the source of crypto “borrow fees.” Thus, there remains a risk that borrow fees paid by a US person to a non-US person are subject to US withholding tax.

14/ AIRDROPS. Airdrops would not be taxed until sold, at which point they are taxed at ordinary rates. 

Upfront nontaxation of airdrops is extremely helpful. Not only does it simplify the recipients’ taxes; it also might allow US entities to do airdrops without 1099s.