,,ii  #aahth ,,congress  #ast ,session  
,s4 #bcb  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #b1       
#bjbc,mrs4 ,blackburn 7for herself and  
,mr4 ,braun7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to provide limits on the reduction of
 ,internal ,revenue ,service user fees4 
#a4 ,temporary rules for reduced user   
fees  7a7 ,in general ,section #gebh7;b7
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new paragraph3  7#e7      
,special reduced fees for taxable years 
#bjbc through #bjbe  7,a7 ,in general   
,in the case of any request made during 
calendar year #bjbc1 #bjbd1 or #bjbe1   
except as provided in subparagraph 7,c71
 the fees charged under the program     
required by subsection 7a7 shall be     
#a1ijj in the case of any exempt person4
  7,b7 ,exempt person ,for purposes of  
this paragraph1 with respect to any     
taxable year1 the term exempt person    

means any person whose gross income for 
the taxable year does not exceed        
#e1jjj1jjj4  7,c7 ,phaseout ,the dollar 
amount under subparagraph 7,a7 shall be 
increased 7but not above #ch1jjj7 by    
#chj for every #bf1cae 7or portion      
thereof7 by which-- 7i7 the gross income
 of the exempt person for the taxable   
year1 exceeds  7ii7 #b1ejj1jjj4  4  7b7 
,conforming amendment ,subparagraph 7,a7
 of section #gebh7;b77#b7 of the        
,internal ,revenue ,code of #aihf is    
amended by striking ,the ,secretary and 
inserting ,except as provided in        
paragraph 7#e71 the ,secretary4  7c7    
,effective date ,the amendments made by 
this section shall apply to requests    
made after the date of the enactment of 
this ,act4