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Temporary IRS User Fee Reduction Limits for Entities with Income up to $5 Million.

This bill introduces temporary reductions in Internal Revenue Service (IRS) user fees for specific services during the years 2023 through 2025. The change primarily benefits businesses and individuals whose annual gross income does not exceed $5 million, setting their standard fee at $1,900. This measure aims to reduce administrative costs for this group of taxpayers.
Key points
Reduced IRS user fees are temporarily effective for calendar years 2023, 2024, and 2025.
The standard reduced fee is $1,900 for entities with gross income not exceeding $5 million.
For entities earning between $2.5 million and $5 million, the fee reduction is phased out, potentially increasing the fee up to a maximum of $38,000.
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Status:
Expired
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Additional Information
A bill to provide limits on the reduction of Internal Revenue Service user fees.
Print number: S 232
Sponsor: Sen. Blackburn, Marsha [R-TN]
Process start date: 2023-02-02
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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Summary & Status

Key Questions about Temporary IRS User Fee Reduction Limits for Entities with Income up to $5 Million.

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 232.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-02-02.

What are the main provisions?

Key points include:

  • Reduced IRS user fees are temporarily effective for calendar years 2023, 2024, and 2025.
  • The standard reduced fee is $1,900 for entities with gross income not exceeding $5 million.
  • For entities earning between $2.5 million and $5 million, the fee reduction is phased out, potentially increasing the fee up to a maximum of $38,000.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Blackburn, Marsha [R-TN].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

Analysis and Potential Impact of S 232

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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