Yeah, that would be a gift. So same rules apply.

However, the IRS only wants things reported in whole dollar figures, and since most zaps aren’t more than a few pennies, it’s hard to know how the enforcement will go on such things.

I’d keep up with any zap worth $.50 or more at the time of receipt.

I should clarify, not tax advice just my viewpoint. You should consult a tax professional to be sure.