SECTION 5. DRAFTING

INFORMATION

The principal author of this revenue procedure is William Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Ruane at (202) 317-4718 (not a tollfree number).

.59 Revocation or Denial of Passport in Case of Certain Tax Delinquencies . For calendar year 2019, the amount of a serious delinquent tax debt under § 7345 is $52,000.

.60 Attorney Fee Awards . For fees incurred in calendar year 2019, the attorney fee award limitation under § 7430(c)(1) (B)(iii) is $200 per hour.

.61 Periodic Payments Received Under Qualified Long-Term Care Insurance Contracts or Under Certain Life Insur- ance Contracts . For calendar year 2019, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $370.

.62 Qualified Small Employer Health Reimbursement Arrangement . For taxable years beginning in 2019, to qualify as a qualified small employer health reimbursement arrangement under § 9831(d), the arrangement must provide that the to

tal amount of payments and reimbursements for any year cannot exceed $5,150 ($10,450 for family coverage).