Are you sure you read correctly? It is excluded under 600 only if not realized. That means you'll have to pay over unrealized gains over 600. Open a trust in a tax zero jurisdiction and then have it donate you the gains.
Discussion
I think that’s what the bill says. It was an amendment proposed by Cynthia Lummis and is intended to provide a de minimus exemption for spending bitcoin to buy goods under $600, e.g., burgers at SteakNShake. But it doesn’t cover conversion of btc to cash, cash equivalents, business property, or income-producing assets.