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Dossier Legislative introduced 28-jul-2026
Bill introduced in Congress — not yet passed by either chamber, and not law.

A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.

Key claim: Senate bill S5144 would amend the Internal Revenue Code to eliminate installment agreement fees for certain individuals.

Abstract

(S5144 · 119th Congress) Latest action (2026-07-28): Read twice and referred to the Committee on Finance.

Why this matters

IRS installment agreement fees function as a regressive administrative charge on taxpayers who cannot pay their liability in full, and eliminating them for a defined subset would shift a small revenue and cost-recovery burden from those taxpayers onto the IRS’s general appropriations. The proposal is narrow and administrative rather than structural, but fits a recurring pattern of legislation targeting IRS user fees that disproportionately affect lower-income filers.

Source

Link

Briefing card

A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.
Stage: introduced · congress · 28-jul-2026

Senate bill S5144 would amend the Internal Revenue Code to eliminate installment agreement fees for certain individuals.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: congress:119-s-5144:introduced

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Replies are grounded in the abstract and metadata above. The model will quote directly when possible and say so if a question isn't covered.

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