,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #acba  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ba1 #bjac ,ms4  
,duckwor? introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ov]sight &  
,gov]nm5t ,re=m1 & 9 addition to !      
,committee on ,small ,bus9ess1 = a p]iod
 to be subsequ5tly det]m9$ by ! ,speak]1
 9 ea* case = consid]ation ( su*        
provisions z fall )9 ! jurisdiction ( ! 
committee conc]n$  ,a ,,bill  ,to am5d  
title #dd ( ! ,unit$ ,/ates ,code1 to   
provide = ! susp5sion ( f9es "u c]ta9   
circum/ances = fir/-"t pap]work         
violations by small bus9ess conc]ns4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,small ,bus9ess ,pap]work ,relief ,act
 ( #bjac4  #b4 ,susp5sion ( f9es =      
fir/-"t pap]work violations by small    
bus9ess conc]ns ,section #cejf ( title  
#dd1 ,unit$ ,/ates ,code 7commonly      
ref]r$ to z ! ,pap]work ,r$uction ,act71
 is am5d$ by add+ at ! end ! foll[+3    
7j7 ,small bus9esses  7#a7 ,small       
bus9ess conc]n ,9 ?is subsection1 ! t]m 

small bus9ess conc]n has ! mean+ giv5 t 
t]m "u section #c ( ! ,small ,bus9ess   
,act 7#ae ,u4,s4,c4 #fcb74  7#b7 ,9     
g5]al ,9 ! case ( a fir/-"t violation by
 a small bus9ess conc]n ( a requirem5t  
reg>d+ ! collection ( in=mation by an   
ag5cy1 ! head ( ! ag5cy %all n impose a 
civil f9e on ! small bus9ess conc]n     
unless ! head ( ! ag5cy det]m9es t--    
7,a7 ! violation has ! pot5tial to cause
 s]i\s h>m to ! public int]e/2  7,b7    
failure to impose a civil f9e w\ld imp$e
 or int]f]e ) ! detection ( crim9al     
activity2  7,c7 ! violation is a        
violation ( an int]nal rev5ue law or a  
law conc]n+ ! assessm5t or collection ( 
any tax1 debt1 rev5ue1 or receipt2  7,d7
 ! violation 0 n correct$ on or be=e !  
date t is #f mon?s aft] ! date on :i* ! 
small bus9ess conc]n receives           
notification ( ! violation 9 writ+ f !  
ag5cy2 or  7,e7 except z provid$ 9      
p>agraph 7#c71 ! violation pres5ts a    
dang] to ! public heal? or safety4  7#c7
 ,dang] to public heal? or safety  7,a7 

,9 g5]al ,9 any case 9 :i* ! head ( an  
ag5cy det]m9es "u p>agraph 7#b77;,e7 t a
 violation pres5ts a dang] to ! public  
heal? or safety1 ! head ( ! ag5cy may1  
not)/&+ p>agraph 7#b77;,e71 det]m9e n to
 impose a civil f9e on ! small bus9ess  
conc]n if ! violation is correct$ n lat]
 ?an #bd h\rs aft] receipt by ! own] ( !
 small bus9ess conc]n ( notification ( !
 violation 9 writ+4  7,b7 ,consid]ations
 ,9 det]m9+ :e!r to all[ a small bus9ess
 conc]n #bd h\rs to correct a violation 
"u subp>agraph 7,a71 ! head ( an ag5cy  
%all take into acc\nt all ( ! facts &   
circum/ances reg>d+ ! violation1        
includ+--  7i7 ! nature & s]i\sness ( ! 
violation1 includ+ :e!r ! violation is  
te*nical or inadv]t5t or involves       
willful or crim9al conduct2  7ii7 :e!r !
 small bus9ess conc]n has made a good   
fai? ef=t to comply ) applicable laws & 
to rem$y ! violation )9 ! %orte/        
practicable p]iod ( "t2 &  7iii7 :e!r ! 
small bus9ess conc]n has obta9$ a       
significant economic b5efit f !         

violation4  7,c7 ,notice to congress ,9 
any case 9 :i* ! head ( an ag5cy imposes
 a civil f9e on a small bus9ess conc]n =
 a violation t pres5ts a dang] to !     
public heal? or safety & does n all[ !  
small bus9ess conc]n #bd h\rs to correct
 ! violation "u subp>agraph 7,a71 ! head
 ( ! ag5cy %all notify ,congress reg>d+ 
! det]m9ation n lat] ?an #fj days aft] !
 date on :i* ! civil f9e is impos$ by ! 
ag5cy4  7#d7 ,limit$ to fir/-"t         
violations  7,a7 ,9 g5]al ,?is          
subsection %all n apply to any violation
 by a small bus9ess conc]n ( a          
requirem5t reg>d+ collection ( in=mation
 by an ag5cy if ! small bus9ess conc]n  
previ\sly violat$ any requirem5t reg>d+ 
collection ( in=mation by ! ag5cy4  7,b7
 ,o!r ag5cies ,= purposes ( mak+ a      
det]m9ation "u subp>agraph 7,a71 ! head 
( an ag5cy %all n take into acc\nt any  
violation ( a requirem5t reg>d+         
collection ( in=mation by ano!r ag5cy4  
4