The column: https://new.uschess.org/fide/just-rules-us-chess-vs-fide/#comment-44292
And there is an updated link for the summary link referenced in the column. US Chess staffer Chris Bird gives us an updated US Chess VS FIDE rules comparison at:
It should be noted in the column that under both US chess and FIDE rules, if there is an increment of at least 30 seconds each player must record moves even under five minutes (there is some confusion as to whether this is required if there is a delay of at least 30 seconds).
With respect to FIDE Laws Glossary, “increment: 6.1. An amount of time (from 2 to 60 seconds) added from the start before each move for the player. This can be in either delay or cumulative mode.”
Therefore with FIDE Laws a player must continue to keep score if under 5 minutes but has either an increment or delay of at least 30 seconds.