It doesn’t (the initial version did, but then wouldn’t have impacted non US residents).
The version that passed is:
- 1% (instead of 3%+ in the initial House version)
- only applies to physical instruments (not wires like the initial version)
- people with right to work can claim it back in their taxes
There’s a lot of ways to go around it (esp. with a pro crypto government)
edit: discussion on the initial version: Chronicles of 2025 - #1966 by Abs_max