This bill proposes to amend the Internal Revenue Code of 1986 to provide financial relief to certain taxpayers by eliminating fees for installment agreements . Specifically, it modifies Section 6159(f) to waive these fees for individuals meeting specific income criteria. Under the proposed amendment, a taxpayer will not be charged an installment agreement fee if their adjusted gross income , for the most recent available year, does not exceed 250 percent of the applicable poverty level , as determined by the Secretary. This measure aims to reduce the financial burden on lower-income individuals who need to arrange payment plans for their taxes. The provisions of this bill will apply to all installment agreements that are entered into 12 months after the date of the Act's enactment , ensuring a future effective date for the fee elimination.