shall apply to amounts paid under subsections (b), (c), and (d)(2)(A) of section 6343 of the Internal Revenue Code of 1986 in taxable years beginning after December 31, 2017. 11073. Modification of user fee requirements for installment agreements (a) In general Section 6159 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: (f) Installment agreement fees (1) Limitation on fee amount The amount of any fee imposed on an installment agreement under this section may not exceed the amount of such fee as in effect on the date of the enactment of this subsection. (2) Waiver or reimbursement 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)— (A) if the taxpayer has agreed to make payments under the installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section, and (B) if the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed. . (b) Effective date The amendments made by this section shall apply to agreements entered into on or after the date which is 60 days after the date of the enactment of this Act. 11074. Form 1040SR for seniors (a) In general The Secretary of the Treasury (or the Secretary’s delegate) shall make available a form, to be known as Form 1040SR , for use by individuals to file the return of tax imposed by chapter 1 of the Internal Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that— (1) the form shall be available only to individuals who have attained age 65 as of the close of the taxable year, (2) the form may be used even if income