To provide limits on the reduction of Internal Revenue Service user fees.

“(5) Rules relating to reduced fees

“(A) In general—Any fee as reduced under paragraph (2)(A) shall not exceed 5 percent of the lowest fee charged under this subsection for any non-qualified person.

“(B) Applicability

“(i) In general—The Secretary shall provide for a reduced fee under paragraph (2)(A) only for persons who are not non-qualified persons.

“(ii) Non-qualified person—For purposes of this paragraph, with respect to any taxable year, the term non-qualified person means any person whose gross income for the taxable year is $5,000,000 or more.

“(C) Adjustment for Inflation

“(i) In general—In the case of a taxable year beginning after December 31, 2022, the $5,000,000 amount in subparagraph (B) shall be increased by an amount equal to—

“(I) such amount, multiplied by

“(II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “2021” for “2016” in subparagraph (A)(ii) thereof.

“(ii) Rounding—If any amount as adjusted under clause (i) is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.

“(D) Termination—This paragraph shall not apply to any taxable year beginning after December 31, 2025.”