118 S232 IS: To provide limits on the reduction of Internal Revenue Service user fees. U.S. Senate 2023-02-02 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II118th CONGRESS1st SessionS. 232IN THE SENATE OF THE UNITED STATESFebruary 2, 2023Mrs. Blackburn (for herself and Mr. Braun) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo 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.