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
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
Plain-English summary
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
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1