Now, I have seen stupid bills proposed by this house before, but this is the absolute most ridiculous piece of legislation I have ever seen.
To say that not reusing an address is mixing? Man, what happens when someone only receives a payment one time and doesn't move the funds?
Also what is stopping people from creating a new transaction that sends the UTXO from the address back to itself in a new UTXO?
They don't even know anything about how crypto works and they are already greedy and trying to extract taxes from Americans and apparently non-Americans too since there is no way you can differentiate between them or force an open-source software to give you an ID.
Especially that this is done automatically, often without the user even knowing that the unspent change is stored on another address within the same wallet.
AFAIK you cannot blame someone for this and treat him like a criminal if there was no intent to break the law, even if such law exists.