,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eadd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bh1 #bjbf,mr4   
,b5net introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to elim9ate       
in/allm5t agreem5t fees = c]ta9         
individuals4  #a4 ,in/allm5t agreem5t   
fees elim9at$ = c]ta9 individuals  7a7  
,9 g5]al ,section #faei7;f7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 p>agraph 7#b7 & ins]t+ ! foll[+3  7#b7 
,waiv] ,no fee %all be impos$ on an     
in/allm5t agreem5t "u ?is section 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>y74
  4  7b7 ,effective date ,! am5dm5t made
 by ?is section %all apply to in/allm5t 
agreem5ts ent]$ into aft] ! date :i* is 
#ab mon?s aft] ! date ( enactm5t ( ?is  
,act4