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S. 5144

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.
About This Bill
Committee
Latest Action · July 28, 2026
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
July 28, 2026
Cosponsors (0)
None
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Summary

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This bill would eliminate fees that the IRS charges when low-income taxpayers set up payment plans to pay their taxes over time. Specifically, it would waive installment agreement fees for any taxpayer whose income does not exceed 250 percent of the federal poverty level, meaning a single person making roughly $35,000 or less per year would qualify for fee-free payment plans. The change would apply to installment agreements set up more than 12 months after the bill becomes law, giving the IRS time to implement the policy change. The bill does not specify new funding requirements, as it simply eliminates a fee that taxpayers currently pay to the government. This measure would make it easier for lower-income individuals struggling to pay their tax bills to set up manageable payment arrangements without incurring additional costs.

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