,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #bfge  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ah1 #bjbc,mr4 
,gallego introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to waive in/allm5t       
agreem5t fees = taxpay]s ) an income    
bel[ #bej p]c5t ( ! ,f$]al pov]ty level 
& taxpay]s us+ direct debit1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,af=dable ,paym5t          
,agreem5ts = ,taxpay]s ,act4  #b4 ,waiv]
 ( c]ta9 in/allm5t agreem5t fees  7a7 ,9
 g5]al ,section #faei7;f77#b7 is am5d$  
to read z foll[s3  7#b7 ,waiv] ( fees   
7,a7 ,l[ income taxpay]s ,9 ! case ( any
 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 no fee %all 
be impos$ on an in/allm5t agreem5t "u   
?is section4  7,b7 ,direct debit ,9 !   
case ( any taxpay] :o has agre$ to make 

paym5ts "u an 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  4   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to agreem5ts     
ent]$ into on or aft] ! date ( !        
enactm5t ( ?is ,act4