United States 118th Congress Status: In Committee 1 R cosponsors

S 232 — A bill to provide limits on the reduction of Internal Revenue Service user fees.

Last action — Read twice and referred to the Committee on Finance.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

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.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill establishes new limits on user fees for the Internal Revenue Service for certain exempt individuals based on their gross income.

  • Section 7528(b)

    (5) Special reduced fees for taxable years 2023 through 2025.--(A) In general.--In the case of any request made during calendar year 2023, 2024, or 2025, except as provided in subparagraph (C), the fees charged under the program required by subsection (a) shall be $1,900 in the case of any exempt person. (B) Exempt person.--For purposes of this paragraph, with respect to any taxable year, the term `exempt person' means any person whose gross income for the taxable year does not exceed $5,000,000. (C) Phaseout.--The dollar amount under subparagraph (A) shall be increased (but not above $38,000) by $380 for every $26,315 (or portion thereof) by which-- (i) the gross income of the exempt person for the taxable year, exceeds (ii) $2,500,000.

    This addition establishes a special reduced user fee structure for the IRS for specific years and income thresholds.

  • Section 7528(b)(2)

    The Secretary → Except as provided in paragraph (5), the Secretary

    This change clarifies that the Secretary's authority to change user fees does not apply if the special provisions for reduced fees are in effect.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation
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Frequently asked questions

What does S 232 do?
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.
Who sponsors S 232?
S 232 is sponsored by Blackburn, Marsha (Republican).
What is the current status of S 232?
This bill died with 118th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track S 232?
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Last checked for changes 3 months ago · updated continuously

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