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S 232 118th Congress Senate Taxation

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

Introduced: February 2, 2023 Introduced by: Blackburn, Marsha Republican · Tennessee See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Feb 2, 2023
Read twice and referred to the Committee on Finance.
Feb 2, 2023
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill establishes a limit of $1,900 in 2023-2025 on Internal Revenue Service (IRS) user fees (e.g., fees for IRS ruling and other types of letters) for individual taxpayers whose gross income does not exceed $5 million.

What's happening now February 2, 2023

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 232: A bill to provide limits on the reduction of Internal Revenue Service user fees.. 118th Congress. Open America. https://openamerica.io/bill/118-S-232/
MLA
"S. 232: A bill to provide limits on the reduction of Internal Revenue Service user fees.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-232/.
Bluebook (legal)
S. 232, 118th Cong. (2026), https://openamerica.io/bill/118-S-232/.
Markdown link
[S. 232: A bill to provide limits on the reduction of Internal Revenue Service user fees.](https://openamerica.io/bill/118-S-232/)
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