Eliminates installment agreement fees for taxpayers with incomes below 250% of the poverty level.

The bill amends the Internal Revenue Code to remove fees for installment agreements for taxpayers whose adjusted gross income does not exceed 250% of the applicable poverty level. This change applies to installment agreements entered into after one year from the date of enactment. The poverty level is determined by the Secretary.

Eliminates installment agreement fees for taxpayers with incomes below 250% of the poverty level.

The bill amends the Internal Revenue Code to remove fees for installment agreements for taxpayers whose adjusted gross income does not exceed 250% of the applicable poverty level. This change applies to installment agreements entered into after one year from the date of enactment. The poverty level is determined by the Secretary.