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S. 4961

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

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.

Read twice and referred to the Committee on Finance.

Sen. Blackburn, Marsha [R-TN](R-TN)Sponsor
1 cosponsor1 R
1cosponsors1committees2actions
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

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