Section 1 Short title
This Act may be cited as the “Affordable Payment Agreements for Taxpayers Act”.
Affordable Payment Agreements for Taxpayers Act
A BILL
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.
Sec. 2 Waiver of certain installment agreement fees
In general— Section 6159(f)(2) is amended to read as follows:
“(2) Waiver of fees
“(A) Low income taxpayers—In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary), no fee shall be imposed on an installment agreement under this section.
“(B) Direct debit—In the case of any taxpayer who has agreed to make payments under an installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section.”
Effective date— The amendment made by this section shall apply to agreements entered into on or after the date of the enactment of this Act.