(a) In general
Section 6159(f) of the Internal Revenue Code of 1986 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.