Title: A bill to provide limits on the reduction of Internal Revenue Service user fees.
Policy area: Taxation

Summary:
This bill provides for a limit, through 2025, on the reduction of Internal Revenue Service user fees (e.g., fees for requests for ruling letters, opinion letters, and determination letters). Any reduced fee may not exceed 5% of the lowest fee charged for a taxpayer whose gross income is $5 million or more in a taxable year.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 4961 Introduced in Senate (IS)]

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117th CONGRESS
  2d Session
                                S. 4961

  To provide limits on the reduction of Internal Revenue Service user 
                                 fees.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 27, 2022

Mrs. Blackburn introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To provide limits on the reduction of Internal Revenue Service user 
                                 fees.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REDUCED USER FEES.

    (a) Amendments.--Section 7528(b) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(5) Rules relating to reduced fees.--
                    ``(A) In general.--Any fee as reduced under 
                paragraph (2)(A) shall not exceed 5 percent of the 
                lowest fee charged under this subsection for any non-
                qualified person.
                    ``(B) Applicability.--
                            ``(i) In general.--The Secretary shall 
                        provide for a reduced fee under paragraph 
                        (2)(A) only for persons who are not non-
                        qualified persons.
                            ``(ii) Non-qualified person.--For purposes 
                        of this paragraph, with respect to any taxable 
                        year, the term `non-qualified person' means any 
                        person whose gross income for the taxable year 
                        is $5,000,000 or more.
                    ``(C) Adjustment for inflation.--
                            ``(i) In general.--In the case of a taxable 
                        year beginning after December 31, 2022, the 
                        $5,000,000 amount in subparagraph (B) shall be 
                        increased by an amount equal to--
                                    ``(I) such amount, multiplied by
                                    ``(II) the cost-of-living 
                                adjustment determined under section 
                                1(f)(3) for the calendar year in which 
                                the taxable year begins, determined by 
                                substituting `2021' for `2016' in 
                                subparagraph (A)(ii) thereof.
                            ``(ii) Rounding.--If any amount as adjusted 
                        under clause (i) is not a multiple of $10,000, 
                        such amount shall be rounded to the nearest 
                        multiple of $10,000.
                    ``(D) Termination.--This paragraph shall not apply 
                to any taxable year beginning after December 31, 
                2025.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to fees charged after the date of the enactment of this Act.
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