To amend the Internal Revenue Code of 1986 to waive installment agreement fees for taxpayers with an income below 250 percent of the Federal poverty level and taxpayers using direct debit, and for other purposes.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Affordable Payment Agreements for Taxpayers Act and requires waiver of certain installment agreement fees Section 6159(f)(2) is amended to read as follows: In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such. It relies on tax rate changes, compliance mandates, and exemptions. The main policy areas are Regulated Industries.
Who Benefits and How
Regulated entities and members of the public affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates short title This Act may be cited as the Affordable Payment Agreements for Taxpayers Act.
- Requires waiver of certain installment agreement fees Section 6159(f)(2) is amended to read as follows: In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the Affordable Payment Agreements for Taxpayers Act and requires waiver of certain installment agreement fees Section 6159(f)(2) is amended to read as follows: In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such.
Key Policy Areas
Regulated Industries
Primary Purpose
The bill creates short title This Act may be cited as the Affordable Payment Agreements for Taxpayers Act and requires waiver of certain installment agreement fees Section 6159(f)(2) is amended to read as follows: In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Gallego introduced the following bill; which was referred to …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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