Installment agreement fees eliminated for certain individuals

(a) In general Section 6159(f) is amended by striking paragraph (2) and inserting the following: (2) Waiver No fee shall be imposed on an installment agreement under this section in the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary).. (b) Effective date The amendment made by this section shall apply to installment agreements entered into after the date which is 12 months after the date of enactment of this Act.