Any tax experts know how this will apply to something like rent. If you pay rent and your roommates vemno or transfer you money will that be considered taxable

Any tax experts know how this will apply to something like rent. If you pay rent and your roommates vemno or transfer you money will that be considered taxable. Do we need to be keeping receipts or a paper trail to show this money was not income? The proposal seems to just be reporting on bank accounts over 600. It doesn't actually say if they will be reviewing transactions to see if they should considered income.