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

United States117th CongressS-4961Senate
Updated: Sep 27, 2022

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.

Bill texts

Available versions
Introduced (Senate)View official text

1 version available

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Timeline

  1. Read twice and referred to the Committee on Finance.

    Senate

  2. Introduced in Senate

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