A bill to provide limits on the reduction of Internal Revenue Service user fees.

S 232 sets a minimum $1,900 user fee for IRS services during 2023-2025 for "exempt persons" (individuals or entities with gross income under $5 million annually). The fee increases by $380 for every $26,315 (or portion) their income exceeds $2.5 million, capping at $38,000. This directly affects small to mid-sized businesses and individuals with taxable income below $5 million who use specific IRS programs. The bill amends IRS fee rules to prevent deeper reductions during the 2023-2025 period.