,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hjfc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #ad1 #bjbj,mr4 
,vela introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to waive ! fee =         
in/allm5t agreem5ts paid by electronic  
paym5t ?r\gh a debit in/rum5t4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,in/allation ,agreem5t ,af=dability     
,act4  #b4 ,in/allm5t fee waiv$ = c]ta9 
electronic paym5ts  7a7 ,9 g5]al        
,section #faei7;f77#b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#b7 ,waiv] or reimbursem5t   
7,a7 ,9 ! case ( a taxpay] :o has agre$ 
to make paym5ts "u ! in/allm5t agreem5t 
by electronic paym5t ?r\gh a debit      
in/rum5t1 no fee %all be impos$ on an   
in/allm5t agreem5t "u ?is section4  7,b7
 ,9 ! case ( a taxpay] ) an adju/$ gross
 income1 z det]m9$ = ! mo/ rec5t ye> =  
:i* su* in=mation is available1 :i* does
 n exce$ #bej p]c5t ( ! applicable      

pov]ty level 7z det]m9$ by ! ,secret>y71
 if ! taxpay] is unable to make paym5ts 
"u ! in/allm5t agreem5t by electronic   
paym5t ?r\gh a debit in/rum5t1 !        
,secret>y %all1 ^u completion ( !       
in/allm5t agreem5t1 pay ! taxpay] an    
am\nt equal to any su* fees impos$4  4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to in/allm5t     
agreem5ts ent]$ into aft] ! date ( !    
enactm5t ( ?is ,act4