A bill to provide limits on the reduction of Internal Revenue Service user fees.

Bill: 118-s-232
Sponsor: full_name: Sen. Blackburn, Marsha [R-TN]
Introduced: 2023-02-02
Policy area: Taxation
Latest action: action_date: 2023-02-02
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2023-02-02
action_desc: Introduced in Senate
text: <p>This bill establishes a limit of $1,900 in 2023-2025 on Internal Revenue Service (IRS) user fees (e.g., fees for IRS ruling and other types of letters) for individual taxpayers whose gross income does not exceed $5 million.</p>

tv_txt: II 118th CONGRESS 1st Session S. 232 IN THE SENATE OF THE UNITED STATES February 2, 2023 Mrs. Blackburn (for herself and Mr. Braun ) 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.

1. Temporary rules for reduced user fees (a) In general Section 7528(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Special reduced fees for taxable years 2023 through 2025 (A) In general In the case of any request made during calendar year 2023, 2024, or 2025, except as provided in subparagraph (C), the fees charged under the program required by subsection (a) shall be $1,900 in the case of any exempt person. (B) Exempt person For purposes of this paragraph, with respect to any taxable year, the term exempt person means any person whose gross income for the taxable year does not exceed $5,000,000. (C) Phaseout The dollar amount under subparagraph (A) shall be increased (but not above $38,000) by $380 for every $26,315 (or portion thereof) by which— (i) the gross income of the exempt person for the taxable year, exceeds (ii) $2,500,000. . (b) Conforming amendment Subparagraph (A) of section 7528(b)(2) of the Internal Revenue Code of 1986 is amended by striking The Secretary and inserting Except as provided in paragraph (5), the Secretary . (c) Effective date The amendments made by this section shall apply to requests made after the date of the enactment of this Act.