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S 4961 117th Congress Senate Taxation

A bill to provide limits on the reduction of Internal Revenue Service user fees.

Introduced: September 27, 2022 Introduced by: Blackburn, Marsha Republican · Tennessee See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 27, 2022
Read twice and referred to the Committee on Finance.
Sep 27, 2022
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill provides for a limit, through 2025, on the reduction of Internal Revenue Service user fees (e.g., fees for requests for ruling letters, opinion letters, and determination letters). Any reduced fee may not exceed 5% of the lowest fee charged for a taxpayer whose gross income is $5 million or more in a taxable year.

What's happening now September 27, 2022

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 4961: A bill to provide limits on the reduction of Internal Revenue Service user fees.. 117th Congress. Open America. https://openamerica.io/bill/117-S-4961/
MLA
"S. 4961: A bill to provide limits on the reduction of Internal Revenue Service user fees.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-4961/.
Bluebook (legal)
S. 4961, 117th Cong. (2026), https://openamerica.io/bill/117-S-4961/.
Markdown link
[S. 4961: A bill to provide limits on the reduction of Internal Revenue Service user fees.](https://openamerica.io/bill/117-S-4961/)
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