[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2675 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 2675

    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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 18, 2023

 Mr. Gallego introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Affordable Payment Agreements for 
Taxpayers Act''.

SEC. 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.
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