According to Congress.gov, this is not effective for the 2019 tax year. It will impact the 2020 tax year, which you will file in 2021. Below is an excerpt from the above webpage (scroll all the way to the bottom):
(2) EFFECTIVE DATE.—The amendment made by this subsection shall apply with respect to taxable years beginning after December 31, 2019.
Regarding reporting this for 2019, did you receive a 1099 for these payments? Please identify the tax form you received, if any, so that we may advise the correct way to report it.
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