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.