# 119-s-5144: A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.

119-s-5144, A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals., is a 119th Congress bill sponsored by Sen. Bennet, Michael F. [D-CO] (D-CO); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-5144
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5144
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.
- Status: introduced
- Introduced: 2026-07-28
- Sponsor: Sen. Bennet, Michael F. [D-CO] (D-CO)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**This bill would eliminate installment agreement fees for taxpayers whose adjusted gross income is at or below 250% of the applicable poverty level.** It creates a waiver so qualifying low- and moderate-income taxpayers would not pay the fee to set up an IRS installment agreement.

## Provisions PRIA read

- No installment fees for low-income taxpayers: benefit, low. If enacted, the bill would eliminate the IRS fee for entering a tax installment agreement for taxpayers whose adjusted gross income (AGI) in the most recent year is 250% of the applicable poverty level or less. The applicable poverty level would be determined by the Secretary. The waiver would appl…

## Related bills

- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-5283: Momnibus Act
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act

## Sources
- [119-s-5144 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5144)

## Related
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5144 (as of 2026-09-30).