The part where exchanges have to report your cost basis has been delayed for a year. The per-wallet tracking for individuals is still required for tax year 2025. Ironically as I'm talking about the fact that I knew about the tax changes because of X, X also caused a ton of confusion thanks to clout chasing influencers who confused people by reporting that ALL changes were delayed. Here is a helpful writeup on the changes and what hasn't changed:

https://coinledger.io/blog/is-the-irs-delaying-crypto-tax-reporting-requirements-until-2026