[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 232 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                 S. 232

  To provide limits on the reduction of Internal Revenue Service user 
                                 fees.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 2, 2023

  Mrs. Blackburn (for herself and Mr. Braun) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To provide limits on the reduction of Internal Revenue Service user 
                                 fees.

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

SECTION 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.
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