30 days and inserting 60 days . (b) Effective date The amendment made by this section shall apply to notices provided after December 31, 2020. 206. Repeal of partial payment requirement on submissions of offers-in-compromise (a) In general Section 7122 is amended by striking subsection (c) and by redesignating subsections (d), (e), (f), and (g) as subsections (c), (d), (e), and (f), respectively. (b) Conforming amendments (1) Section 7122(d)(3) is amended by inserting and at the end of the subparagraph (A), by striking , and at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C). (2) Section 7122 , as amended by this section, is amended by adding at the end the following new subsection: (g) Application of user fee In the case of any assessed tax or other amounts imposed under this title with respect to such tax which is the subject of an offer-in-compromise, such tax or other amounts shall be reduced by any user fee imposed under this title with respect to such offer-in-compromise. . (3) Section 6159(g) is amended by striking section 7122(e) and inserting section 7122(d) . (c) Effective date The amendments made by this section shall apply to offers submitted after the date of the enactment of this Act. III Assistance Low-Income Taxpayers 301. EITC outreach (a) In general Section 32 is amended by adding at the end the following new subsection: (n) Notification of potential eligibility for credit and refund (1) In general To the extent possible and on an annual basis, the Secretary shall provide notice to each taxpayer who— (A) did not claim the credit under subsection (a) for any preceding taxable year for which credit or refund is not precluded by section 6511, and (B) may be allowed such credit for any such taxable year based on return or return information (as defined in section 6103(b)) available to the Secretary, that such taxpayer may be eligible to claim such credit and a refund for such taxable year. (2) Notice Notice provided under paragraph (1) shall be in writing and