A bill to amend the Internal Revenue Code of 1954 to exempt the taxpayer's principal residence from a levy for collection of taxes and to remove the limitation on the amount of certain books and tools exempt from such levy.

Exempts the taxpayer's principal residence from levy for collection of taxes under the Internal Revenue Code and removes the limitation on the amount of specified books and tools exempt from such levy. (Adds 26 U.S.C. 6334(a)(9))