Affordable Payment Agreements for Taxpayers Act

Bill: 118-hr-2675
Sponsor: full_name: Rep. Gallego, Ruben [D-AZ-3]
Introduced: 2023-04-18
Policy area: Taxation
Latest action: action_date: 2023-04-18
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-04-18
action_desc: Introduced in House
text: <p><strong>Affordable Payment Agreements for Taxpayers Act</strong></p> <p>This bill revises provisions allowing a waiver of the fee imposed on installment agreements paid by electronic payment through a debit instrument to extend eligibility for such waiver to taxpayers whose adjusted gross income does not exceed 250% of the federal poverty level.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 2675 IN THE HOUSE OF REPRESENTATIVES April 18, 2023 Mr. Gallego introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to waive installment agreement fees for taxpayers with an income below 250 percent of the Federal poverty level and taxpayers using direct debit, and for other purposes.

1. Short title This Act may be cited as the Affordable Payment Agreements for Taxpayers Act . 2. Waiver of certain installment agreement fees (a) In general Section 6159(f)(2) is amended to read as follows: (2) Waiver of fees (A) Low income taxpayers In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary), no fee shall be imposed on an installment agreement under this section. (B) Direct debit In the case of any taxpayer who has agreed to make payments under an installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section. . (b) Effective date The amendment made by this section shall apply to agreements entered into on or after the date of the enactment of this Act.