Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Estate Tax Closing Letter User Fee Update".

This measure would block an IRS rule that updates the fee charged for “estate tax closing letters.” These letters are often used by families and executors to confirm that the IRS has finished reviewing an estate’s tax return. If this resolution becomes law, the IRS’s fee update would not take effect, and the rule would have no force or effect under the process Congress uses to overturn agency rules .

• Who it affects: People handling estates and their advisors who request estate tax closing letters.
• What changes: It stops the IRS’s updated fee rule for these letters.
• When it applies: Only if Congress passes this resolution and it becomes law; then the IRS rule would be canceled .