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".

Disapproves and nullifies an IRS regulatory rule titled “Estate Tax Closing Letter User Fee Update” (90 Fed. Reg. 21410, May 20, 2025), so that rule has no force or effect. The effect is to prevent implementation or enforcement of that specific IRS fee update once this law takes effect.

This change most directly affects people and professionals involved in settling estates (estate representatives and taxpayers) and the IRS’s administrative fee practices for estate tax closing letters; it does not change the underlying estate tax law itself.