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Code · BILL · 114th Congress · H.R. 1828 (Introduced in House) — To provide a taxpayer bill of rights for small businesses. · Sec. 10

Sec. 10. Waiver of installment agreement fee

113 words·~1 min read·/bill/114/hr/1828/ih/section-10·

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Section 6159 of the Internal Revenue Code of 1986 is amended by redesignating subsection
(f)as subsection
(g)and by inserting after subsection
(e)the following new subsection: The Secretary shall waive the fees imposed on installment agreements under this section for any taxpayer with an adjusted gross income that does not exceed 250 percent of the poverty level, as determined in accordance with criteria established by the Director of the Office of Management and Budget, and who has agreed to make payments under the installment agreement by electronic payment through a debit instrument. . The amendment made by this section shall take effect on the date of the enactment of this Act.
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