,,ii  #aah? ,,congress  #a/ ,session    
,s4 #bcb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #b1 #bjbc,mrs4
 ,blackburn 7= h]self & ,mr4 ,braun7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to provide limits  
on ! r$uction ( ,int]nal ,rev5ue ,s]vice
 us] fees4  #a4 ,tempor>y rules = r$uc$ 
us] fees  7a7 ,9 g5]al ,section         
#gebh7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#e7 ,special r$uc$ fees
 = taxable ye>s #bjbc ?r\gh #bjbe  7,a7 
,9 g5]al ,9 ! case ( any reque/ made    
dur+ cal5d> ye> #bjbc1 #bjbd1 or #bjbe1 
except z provid$ 9 subp>agraph 7,c71 !  
fees *>g$ "u ! program requir$ by       
subsection 7a7 %all be #a1ijj 9 ! case (
 any exempt p]son4  7,b7 ,exempt p]son  
,= purposes ( ?is p>agraph1 ) respect to
 any taxable ye>1 ! t]m exempt p]son    
means any p]son ^: gross income = !     
taxable ye> does n exce$ #e1jjj1jjj4    
7,c7 ,phase\t ,! doll> am\nt "u         

subp>agraph 7,a7 %all be increas$ 7b n  
above #ch1jjj7 by #chj = e #bf1cae 7or  
portion !re(7 by :i*-- 7i7 ! gross      
income ( ! exempt p]son = ! taxable ye>1
 exce$s  7ii7 #b1ejj1jjj4  4  7b7       
,con=m+ am5dm5t ,subp>agraph 7,a7 (     
section #gebh7;b77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,! ,secret>y & ins]t+ ,except z provid$ 
9 p>agraph 7#e71 ! ,secret>y4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to reque/s made aft] 
! date ( ! enactm5t ( ?is ,act4