A bill to provide limits on the reduction of Internal Revenue Service user fees.
Source: Congress.gov ·
381 words in original text
What This Bill Does
This bill puts limits on how much the Internal Revenue Service can reduce user fees (charges people pay to request certain services from the IRS). The bill creates special, lower fee amounts that would apply for three years. These temporary rules prevent the IRS from charging more than certain dollar amounts during that period.
Who It Affects
Exempt persons (defined below) who make requests to the IRS during the specified years. The IRS, which would be required to follow the new fee limits.
Key Provisions
• During calendar years 2023, 2024 and 2025, the IRS must charge exempt persons a fee of $1,900 for requests, except when the phaseout rules apply (Sec. 1(a)).
• An exempt person is someone whose gross income (total earnings before deductions) for the taxable year does not exceed $5,000,000 (Sec. 1(a)).
• For exempt persons earning more than $2,500,000, the $1,900 fee increases by $380 for every $26,315 (or any part of that amount) of income above $2,500,000, but the fee cannot go higher than $38,000 (Sec. 1(a)).
• The existing IRS fee program is changed to include these new temporary rules (Sec. 1(b)).
What Changes
If this bill becomes law, the IRS would charge reduced fees based on the new structure for the years 2023 through 2025, instead of whatever fee amounts were in place before.
Important Definitions
Exempt person: Any person whose gross income for the taxable year does not exceed $5,000,000.
Effective Date
The amendments apply to requests made after the date the bill becomes law (Sec. 1(c)).
Important: This plain English summary was generated by AI and is provided for informational purposes only.
It is not legal advice. Always consult the official bill text on Congress.gov
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