,,ii  #aag? ,,congress  #b;d ,session   
,s4 #difa  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bg1         
#bjbb,mrs4 ,blackburn introduc$ ! foll[+
 bill2 :i* 0 read twice & ref]r$ to !   
,committee on ,f9ance  ,a ,,bill  ,to   
provide limits on ! r$uction ( ,int]nal 
,rev5ue ,s]vice us] fees4  #a4 ,r$uc$   
us] fees  7a7 ,am5dm5ts ,section        
#gebh7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#e7 ,rules relat+ to   
r$uc$ fees  7,a7 ,9 g5]al ,any fee z    
r$uc$ "u p>agraph 7#b77;,a7 %all n exce$
 #e p]c5t ( ! l[e/ fee *>g$ "u ?is      
subsection = any non-qualifi$ p]son4    
7,b7 ,applicability  7i7 ,9 g5]al ,!    
,secret>y %all provide = a r$uc$ fee "u 
p>agraph 7#b77;,a7 only = p]sons :o are 
n non-qualifi$ p]sons4  7ii7            
,non-qualifi$ p]son ,= purposes ( ?is   
p>agraph1 ) respect to any taxable ye>1 
! t]m non-qualifi$ p]son means any p]son
 ^: gross income = ! taxable ye> is     
#e1jjj1jjj or m4  7,c7 ,adju/m5t =      

,inflation  7i7 ,9 g5]al ,9 ! case ( a  
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjbb1 ! #e1jjj1jjj am\nt 9 subp>agraph 
7,b7 %all be increas$ by an am\nt equal 
to-- 7,i7 su* am\nt1 multipli$ by       
7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u 
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s1 det]m9$ by         
sub/itut+ #bjba = #bjaf 9 subp>agraph   
7,a77ii7 !re(4  7ii7 ,r\nd+ ,if any     
am\nt z adju/$ "u clause 7i7 is n a     
multiple ( #aj1jjj1 su* am\nt %all be   
r\nd$ to ! ne>e/ multiple ( #aj1jjj4    
7,d7 ,t]m9ation ,?is p>agraph %all n    
apply to any taxable ye> beg9n+ aft]    
,decemb] #ca1 #bjbe4  4  7b7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to fees *>g$ aft] ! date ( ! 
enactm5t ( ?is ,act4