Just to be clear, that is trading any digital asset for any other digital asset.
For investors who hold the virtual currencies, “the bill is bad news,” said Kelsey Lemaster, a tax attorney with Goodwin Procter LLP. “Every time you trade one digital currency for another, one token for another, it’s going to be a taxable event.”
That could mean that sites like ShapeShift.io and Changelly.com would be required you to make an account so that, in the states, the IRS can force them to turn over transaction logs much like has happened with Coinbase.com
The Washington Post breaks down other things that this bill is set to effect and can be read here if you're interested.
Excerpt from; https://www.bloomberg.com/news/articles/2017-12-21/bitcoin-intensifies-pain-for-some-as-ransom-demands-skyrocket