,,ii  #aag? ,,congress  #b;d ,session   
,s4 #dche  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ac1 #bjbb,mr4   
,braun introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,heal?1 ,education1 ,labor1 & ,p5sions  
,a ,,bill  ,to am5d ! ,f$]al ,food1     
,drug1 & ,cosmetic ,act to all[ waiv]s (
 annual e/abli%m5t regi/ration fees =   
small bus9esses1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,small ,bus9ess ,e/abli%m5t ,regi/ration
 ,waiv] ,act4  #b4 ,waiv] ( annual      
e/abli%m5t regi/ration fees = small     
bus9esses ,section #gch ( ! ,f$]al      
,food1 ,drug1 & ,cosmetic ,act 7#ba     
,u4,s4,c4 #cgi;j7 is am5d$-- 7#a7 9     
subsection 7a77#c77;,b7-- 7,a7 by /rik+ 
,no fee & ins]t+ ! foll[+3  7i7 ,9 g5]al
 ,no fee  2 &  7,b7 by add+ at ! end !  
foll[+3  7ii7 ,small bus9esses fee waiv]
  7,i7 ,def9ition ( small bus9ess ,= !  
purposes ( ?is clause1 ! t]m small      
bus9ess means an entity t report$       
#a1jjj1jjj or less ( gross receipts or  

sales 9 its mo/ rec5t ,f$]al income tax 
return = a taxable ye>1 includ+ su*     
returns ( all ( its affiliates4  7,,ii7 
,waiv] ,! ,secret>y may grant a waiv] ( 
! fee requir$ "u subp>agraph 7,a7 = !   
annual regi/ration 7exclud+ ! initial   
regi/ration7 ( an e/abli%m5t = a ye>1 if
 ! ,secret>y f9ds t ! e/abli%m5t is a   
small bus9ess & pay+ ! fee = su* ye>    
repres5ts a f9ancial h>d%ip to !        
e/abli%m5t z det]m9$ on ! basis (       
crit]ia e/abli%$ by ! ,secret>y4        
7,,iii7 ,firms submitt+ tax returns to !
 unit$ /ates int]nal rev5ue s]vice ,!   
e/abli%m5t %all support its claim t x   
meets ! def9ition "u subclause 7,i7 by  
submission ( a copy ( its mo/ rec5t     
,f$]al income tax return = a taxable    
ye>1 & a copy ( su* returns ( its       
affiliates1 :i* %[ an am\nt ( gross     
sales or receipts t is less ?an !       
maximum e/abli%$ 9 subclause 7,i74 ,!   
e/abli%m5t1 & ea* ( su* affiliates1 %all
 c]tify t ! in=mation provid$ is a true 
& accurate copy ( ! actual tax =ms !y   

submitt$ to ! ,int]nal ,rev5ue ,s]vice4 
,if no tax =ms are submitt$ = any       
affiliate1 ! e/abli%m5t %all c]tify t ! 
e/abli%m5t has no affiliates4  7,,iv7   
,firms n submitt+ tax returns to ! unit$
 /ates int]nal rev5ue s]vice ,9 ! case (
 an e/abli%m5t t has n previ\sly        
submitt$ a ,f$]al income tax return1 !  
e/abli%m5t & ea* ( its affiliates %all  
demon/rate t x meets ! def9ition "u     
subclause 7,i7 by submission ( a sign$  
c]tification1 9 su* =m z ! ,secret>y may
 direct ?r\gh a notice publi%$ 9 !      
,f$]al ,regi/]1 t ! e/abli%m5t or       
affiliate meets ! crit]ia = a small     
bus9ess & a c]tification1 9 ,engli%1 f !
 national tax+ au?ority1 if extant1 ( ! 
c\ntry 9 :i* ! e/abli%m5t or1 if        
applicable1 affiliate is headqu>t]$4 ,! 
c]tification f su* tax+ au?ority %all   
be> ! (ficial seal ( su* tax+ au?ority &
 %all provide ! e/abli%m5t's or         
affiliate's gross receipts or sales = ! 
mo/ rec5t ye> 9 bo? ! local curr5cy (   
su* c\ntry & 9 ,unit$ ,/ates doll>s1 !  

ex*ange rate us$ 9 conv]t+ su* local    
curr5cy to doll>s1 & ! dates dur+ :i* ^!
 receipts or sales 7 collect$4 ,!       
e/abli%m5t %all also submit a /atem5t   
sign$ by ! head ( ! e/abli%m5t's firm or
 by its *ief f9ancial (fic] t !         
e/abli%m5t has submitt$ c]tifications = 
all ( its affiliates1 or t ! e/abli%m5t 
has no affiliates4  7,v7 ,reque/ = waiv]
 ,an e/abli%m5t seek+ a fee waiv] = a   
ye> "u ?is clause %all submit support+  
in=mation to ! ,secret>y at lea/ #fj    
days be=e ! fee is requir$ pursuant to  
subp>agraph 7,c74 ,! decision ( !       
,secret>y reg>d+ :e!r an entity may     
receive ! waiv] = su* ye> is n          
reviewable4  2  7#b7 9 subsection       
7d77#b77;,b77iii71 by ins]t+ 1 if       
extant1 aft] national tax+ au?ority2 &  
7#c7 9 subsection 7e77#b77;,b77iii71 by 
ins]t+ 1 if extant1 aft] national tax+  
au?ority4