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I
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
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 tax-
payers using direct debit, and for other purposes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Affordable Payment
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Agreements for Taxpayers Act’’.
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•HR 2675 IH
SEC. 2. WAIVER OF CERTAIN INSTALLMENT AGREEMENT
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FEES.
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(a) IN GENERAL.—Section 6159(f)(2) is amended to
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read as follows:
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‘‘(2) WAIVER OF FEES.—
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‘‘(A) LOW
INCOME
TAXPAYERS.—In the
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case of any taxpayer with an adjusted gross in-
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come, as determined for the most recent year
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for which such information is available, which
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does not exceed 250 percent of the applicable
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poverty level (as determined by the Secretary),
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no fee shall be imposed on an installment agree-
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ment under this section.
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‘‘(B) DIRECT DEBIT.—In the case of any
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taxpayer who has agreed to make payments
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under an installment agreement by electronic
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payment through a debit instrument, no fee
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shall be imposed on an installment agreement
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under this section.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to agreements entered into on or
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after the date of the enactment of this Act.
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Æ
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