S. 4961 · 117th Congress
A bill to provide limits on the reduction of Internal Revenue Service user fees.
- Stage
- In committee
- Sponsor
- Marsha Blackburn
- Introduced
- 2022-09-27
- Latest action
- 2022-09-27 · Introduced in Senate
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.