User Fee Relief Act of 1989

User Fee Relief Act of 1989 - Amends the Revenue Act of 1987 to direct the Secretary of the Treasury to exempt taxpayer exclusion ratio determinations (except when requested by an income tax preparer) from the program requiring user fee payments in connection with various requests to the Internal Revenue Service.

Allows a tax deduction of relevant fees paid before January 3, 1989.

 
58925 McDevitt [UPDATE]
HR 153 IH
101st CONGRESS
1st Session
 H. R. 153
To amend the Revenue Act of 1987 to provide that the user fees imposed under
such Act do not apply to certain taxpayers, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
January 3, 1989
Mr. DONNELLY introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Revenue Act of 1987 to provide that the user fees imposed under
such Act do not apply to certain taxpayers, and for other purposes.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. TITLE.
  This Act may be cited as `The User Fee Relief Act of 1989'.
SEC. 2. TAX-RELATED USER FEES NOT TO APPLY FOR PURPOSES OF CALCULATING
EXCLUSION RATIO.
  (a) IN GENERAL- Paragraph (2) of subsection (b) of section 10511 of the
  Revenue Act of 1987 is amended by adding at the end thereof the following
  new sentence: `For purposes of the preceding sentence, the Secretary
  shall provide an exemption from the fees established in paragraph (3) for
  determining a taxpayer's exclusion ratio (within the meaning of subsection
  (b) of section 72 of the Internal Revenue Code of 1986). This exemption
  shall not apply to an income tax return preparer (as such term is defined
  in section 7701(a)(36) of such Code).'
SEC. 3. CLARIFICATION THAT FEES PREVIOUSLY PAID ARE DEDUCTIBLE.
  (a) IN GENERAL- Section 212(3) of the Internal Revenue Code of 1986 shall
  apply to any fee paid by a taxpayer described in section 2 of this Act
  prior to the effective date of this Act.
SEC. 4. EFFECTIVE DATE.
  (a) IN GENERAL- The amendments made by section 2 of The User Fee Relief Act
  of 1989 shall be effective for any request for calculation of an exclusion
  ratio made by a taxpayer after January 3, 1989.