(without regard to this section) as of such date. III The right to a fair and just tax system 301. Waiver of user fee for installment agreements using automated withdrawals (a) In General Section 6159 is amended by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and by inserting after subsection (d) the following new subsection: (e) Waiver of user fees for installment agreements using automated withdrawals In the case of a taxpayer who enters into an installment agreement in which automated installment payments are agreed to, the Secretary shall waive the fee (if any) for entering into the installment agreement. . (b) Effective Date The amendments made by this section shall apply to agreements entered into on or after the date which is 180 days after the date of the enactment of this Act. 302. Individuals held harmless on improper levy on retirement plans (a) In General Section 6343 is amended by adding at the end the following new subsection: (f) Individuals Held Harmless on Wrongful Levy, etc. on Retirement Plan (1) In general If the Secretary determines that an individual's account or benefit under an eligible retirement plan (as defined in section 402(c)(8)(B)) has been levied upon in a case to which subsection (b) or (d)(2)(A) applies and property or an amount of money is returned to the individual— (A) the individual may contribute such property or an amount equal to the sum of— (i) the amount of money so returned by the Secretary, and (ii) interest paid under subsection (c) on such amount of money, into such eligible retirement plan if such contribution is permitted by the plan, or into an individual retirement plan (other than an endowment contract) to which a rollover contribution of a distribution from such eligible retirement plan is permitted, but only if such contribution is made not later than the due date (not including extensions) for filing the return of tax for the taxable year in which such property or amount of money is returned, and (B) the Secretary shall, at