,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hjfc  ,,in ,,the ,,house ,,of  
,,representatives  ,august #ad1         
#bjbj,mr4 ,vela introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to waive the fee for    
installment agreements paid by          
electronic payment through a debit      
instrument4  #a4 ,short title ,this ,act
 may be cited as the ,installation      
,agreement ,affordability ,act4  #b4    
,installment fee waived for certain     
electronic payments  7a7 ,in general    
,section #faei7;f77#b7 of the ,internal 
,revenue ,code of #aihf is amended to   
read as follows3  7#b7 ,waiver or       
reimbursement  7,a7 ,in the case of a   
taxpayer who has agreed to make payments
 under the installment agreement by     
electronic payment through a debit      
instrument1 no fee shall be imposed on  
an installment agreement under this     
section4  7,b7 ,in the case of a        

taxpayer with an adjusted gross income1 
as determined for the most recent year  
for which such information is available1
 which does not exceed #bej percent of  
the applicable poverty level 7as        
determined by the ,secretary71 if the   
taxpayer is unable to make payments     
under the installment agreement by      
electronic payment through a debit      
instrument1 the ,secretary shall1 upon  
completion of the installment agreement1
 pay the taxpayer an amount equal to any
 such fees imposed4  4  7b7 ,effective  
date ,the amendment made by this section
 shall apply to installment agreements  
entered into after the date of the      
enactment of this ,act4