,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cda  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bb1 #bjac    
,mr4 ,honda 7= himself & ,mr4 ,danny ,k4
 ,davis ( ,ill9ois7 introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to          
facilitate nationwide availability (    
volunte] income tax assi/ance =         
l[-income & und]s]v$ populations1 & =   
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,volunte] ,income ,tax 
,assi/ance 7,,vita7 ,act4  #b4 ,f9d+s   
,congress makes ! foll[+ f9d+s3  7#a7   
,community ,volunte] ,income ,tax       
,assi/ance 7,,vita7 programs (f] tax    
prep>ation & relat$ f9ancial s]vices1   
free ( *>ge1 to middle- & l[-income     
individuals & families4 ,! majority (   
individuals s]v$ by ,,vita programs h   
annual h\sehold e>n+s bel[ #dj1jjj4     
7#b7 ,dur+ ! #bjab ,f$]al income tax    
fil+ season1 ,,vita programs fil$       
#a1fjj1jjj ,f$]al income tax returns &  
prep>$ m ?an #eje1jjj returns = ! e>n$  

income tax cr$it 7,,eitc71 help+ program
 recipi5ts claim #b1bjj1jjj1jjj 9 ,f$]al
 tax refunds4 ,"o 9 five taxpay]s :o 7  
eligible to claim ! ,,eitc fail$ to d s4
  7#c7 ,,vita programs assi/ und]s]v$   
taxpay]s1 includ+ l[-wage work]s1 p]sons
 ) disabilities1 ! eld]ly1 ,native      
,am]icans1 rural populations1 & taxpay]s
 ) limit$ ,engli% pr(ici5cy4  7#d7      
,volunte] tax prep>ation programs save !
 ,int]nal ,rev5ue ,s]vice an e/imat$    
#e1ejj1jjj a ye> 9 return process+ co/s4
 ,9 #bjab1 cli5ts ( ,,vita programs     
electronically fil$ _! tax returns at a 
mu* high] rate 7#ie p]c5t7 ?an ! g5]al  
population 7#hb p]c5t74  7#e7 ,n only d 
electronic returns co/ ! ,int]nal       
,rev5ue ,s]vice consid]ably less to     
process 7#j4ag p] return7 ?an pap]      
returns 7#c4ff p] return71 b electronic 
returns also g5]ate a l[ error rate (   
#b4e p]c5t comp>$ ) a #be p]c5t error   
rate = pap] returns4 ,l[ error rates    
r$uce ! ne$ = ! ,int]nal ,rev5ue ,s]vice
 to correspond ) taxpay]s & = taxpay]s  

to resubmit pap]work4  7#f7 ,! use (    
te*nology 9 meet+ ! ne$s ( taxpay]s )   
physical1 s5sory1 or cognitive          
disabilities is ess5tial to ! success ( 
! ,,vita program1 z demon/rat$ ?r\gh !  
exp&$ use ( innovative assi/ive         
te*nology & /rategies int5d$ to exp&    
free tax prep>ation = deaf & he>+       
impair$ taxpay]s4 ,^! innovative uses ( 
assi/ive te*nologies %\ld cont9ue to be 
replicat$ & te/$ to exp& capacity (     
,,vita programs 9 successfully meet+ !  
ne$s ( taxpay]s ) v>i\s disabilities4   
7#g7 ,an ,int]nal ,rev5ue ,s]vice survey
 has %[n t v l[-income taxpay]s are     
twice z likely z ! g5]al population to  
visit a ,taxpay] ,assi/ance ,c5t] & half
 z likely to use ! ,int]nal ,rev5ue     
,s]vice ,web site4 ,volunte] tax        
prep>ation programs s]ve z an accessible
 & co/-effective alt]native to o!r      
,int]nal ,rev5ue ,s]vice *annels4  7#h7 
,int]nal ,rev5ue ,s]vice e/imates f     
fiscal ye> #bjje f\nd t ! volunte]      
prep>ation program co/ #ab4ja p]        

contact1 :ile ,taxpay] ,assi/ance ,c5t]s
 & assi/$ toll-free calls av]ag$ #bh4gc 
& #ai4df p] contact1 respectively4  7#i7
 ,! numb] ( tax returns prep>$ by !     
,,vita program increas$ #bbj p]c5t      
betwe5 ! #bjjd 7#ejj1jjj7 & #bjab       
7#a1fjj1jjj returns7 tax fil+ seasons4  
7#aj7 ,! dem& on ?is integral community 
s]vice cont9ues to rise z ! nation      
recov]s f ! significant economic d[nturn
 ( rec5t ye>s & ,,vita programs are     
exp]i5c+ /ra9$ res\rces & limit$        
capacity4  7#aa7 ,9 fiscal ye> #bjac1   
#ccc organizations appli$ to ! ,int]nal 
,rev5ue ,s]vice seek+ m ?an #bg1ijj1jjj 
9 grant fund+--m ?an d\ble ! available  
res\rces--?r\gh ! ,,vita program1 & #bjf
 receiv$ grants at a m$ian grant (      
approximately #ch1ejj4  #c4 ,def9itions 
,z us$ 9 ?is ,act3  7#a7 ,qualifi$      
return prep>ation program ,! t]m        
qualifi$ return prep>ation program means
 any program--  7,a7 :i* provides       
assi/ance to individuals1 n less ?an #ij
 p]c5t ( :om are l[-income taxpay]s1 9  

prep>+ & fil+ ,f$]al income tax returns1
 includ+ s*$ules report+ sole           
proprietor%ip or f>m income1  7,b7 :i*  
is adm9i/]$ by a qualifi$ entity1  7,c7 
9 :i* all ( ! volunte]s :o assi/ 9 !    
prep>ation ( ,f$]al income tax returns  
meet ! tra9+ requirem5ts prescrib$ by ! 
,secret>y1 &  7,d7 :i* uses a quality   
review process :i* reviews #ajj p]c5t ( 
all returns4  7#b7 ,qualifi$ entity     
7,a7 ,9 g5]al ,! t]m qualifi$ entity    
means any entity :i*--  7i7 is describ$ 
9 subp>agraph 7,b71  7ii7 is 9          
compliance ) ,f$]al tax fil+ & paym5t   
requirem5ts1  7iii7 is n deb>r$ or      
susp5d$ f ,f$]al contracts1 grants1 or  
coop]ative agreem5ts1 &  7iv7 agrees to 
provide docum5tation to sub/antiate any 
mat*+ funds provid$ "u ! ,,vita grant   
program4  7,b7 ,entity describ$ ,an     
entity is describ$ 9 ?is subp>agraph if 
su* entity is--  7i7 an in/itution (    
high] education :i* is describ$ 9       
section #ajb 7o!r ?an subsection        
7a77#a77;,c7 !re(7 ( ! ,high] ,education

 ,act ( #aife 7#bj ,u4,s4,c4 #ajhh71 z 9
 effect on ! date ( ! enactm5t ( ?is    
section1 & :i* has n be5 disqualifi$ f  
p>ticipat+ 9 a program "u title ,,iv (  
su* ,act1  7ii7 an organization describ$
 9 section #eja7;c7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf & exempt f tax "u section
 #eja7;a7 ( su* ,code1  7iii7 a ,/ate or
 local gov]nm5t ag5cy1 includ+--  7,i7 a
 c\nty or municipal gov]nm5t ag5cy1     
7,,ii7 an ,indian tribe1 z def9$ 9      
section #d7ab7 ( ! ,native ,am]ican     
,h\s+ ,assi/ance & ,self-,det]m9ation   
,act ( #aiif 7#be ,u4,s4,c4 #dajc7ab771 
includ+ any tribally designat$ h\s+     
entity 7z def9$ 9 section #d7ba7 ( su*  
,act 7#be ,u4,s4,c4 #dajc7ba7771 tribal 
subsidi>y1 subdivision1 or o!r :olly    
own$ tribal entity1 &  7,,iii7 a ,/ate  
gov]nm5t ag5cy1 b only if no o!r        
eligible organization is available to   
assi/ ! t>get$ population or community1 
7iv7 local1 ,/ate1 regional1 or national
 coalition 7) "o lead organization :i*  
meets ! eligibility requirem5ts ( clause

 7i71 7ii71 or 7iii7 act+ z ! applicant 
organization71 or  7v7 a ,coop]ative    
,ext5sion ,s]vice (fice1 b only if no   
o!r eligible organization is available  
to assi/ ! t>get$ population or         
community4  7#c7 ,l[-income taxpay]s ,! 
t]m l[-income taxpay] means a taxpay] :o
 has an income :i* does n exce$ #bej    
p]c5t ( ! pov]ty level1 z det]m9$ 9     
accordance ) crit]ia e/abli%$ by !      
,director ( ! ,(fice ( ,managem5t &     
,budget4  7#d7 ,und]s]v$ population ,!  
t]m und]s]v$ population includes        
populations ( p]sons ) disabilities1    
p]sons ) limit$ ,engli% pr(ici5cy1      
,native ,am]icans1 individuals liv+ 9   
rural areas1 & ! eld]ly4  7#e7 ,lead    
national organization ,! t]m lead       
national organization means an          
organization describ$ 9 section #eja7;c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf &   
exempt f tax "u section #eja7;a7 ( su*  
,code :i* has demon/rat$1 to !          
satisfaction ( ! ,secret>y--  7,a7      
capacity 9 a m9imum ( #ae ,/ates1       

t]ritories1 or tribal areas1  7,b7      
exp]tise 9 ! provision ( tax prep>ation 
s]vices to l[-income taxpay]s & und]s]v$
 populations1  7,c7 an ability to tra9  
program lead]%ip & /aff1  7,d7 capacity 
to dissem9ate in=mation ?r\gh\t ! ,unit$
 ,/ates1 &  7,e7 capacity to--  7i7     
ma9ta9 a ,web site ?r\gh :i* in=mation  
is dissem9at$ 9 an easily accessible    
mann]1 &  7ii7 to provide te*nical      
assi/ance & tra9+ ?r\gh ,web-bas$       
te*nologies4  7#f7 ,secret>y ,! t]m     
,secret>y means ! ,secret>y ( !         
,treasury or ! ,secret>y's delegate4    
#d4 ,grants to facilitate nationwide    
availability ( volunte] income tax      
assi/ance = l[-income & und]s]v$        
populations  7a7 ,9 g5]al ,! ,secret>y1 
?r\gh ! ,int]nal ,rev5ue ,s]vice1 %all  
e/abli% a ,community ,volunte] ,income  
,tax ,assi/ance ,mat*+ ,grant ,program  
7h]e9aft] 9 ?is section ref]r$ to z !   
,,vita grant program74 ,except z o!rwise
 provid$ 9 ?is section1 ! ,,vita grant  
program %all be adm9i/]$ 9 ! same mann] 

z ! ,community ,volunte] ,income ,tax   
,assi/ance mat*+ grants demon/ration    
program e/abli%$ "u title ,i ( division 
,d ( ! ,consolidat$ ,appropriations     
,act1 #bjjh4  7b7 ,mat*+ grants  7#a7 ,9
 g5]al ,! ,secret>y %all make available 
grants "u ! ,,vita grant program to     
provide mat*+ funds = ! developm5t1     
expansion1 or cont9uation ( qualifi$    
return prep>ation programs assi/+       
l[-income taxpay]s & memb]s ( und]s]v$  
populations4  7#b7 ,application ,9 ord] 
to be eligible = a grant "u ?is section1
 a qualifi$ return prep>ation program   
%all submit an application to !         
,secret>y at su* "t1 9 su* mann]1 &     
conta9+ su* in=mation z ! ,secret>y may 
reasonably require = ea* fiscal ye>4    
7#c7 ,priority ,9 aw>d+ grants "u ?is   
section1 ! ,secret>y %all give priority 
to applications--  7,a7 demon/rat+      
assi/ance to l[-income taxpay]s1 )      
emphasis on outrea* to & s]vices =      
p]sons ) an income at or bel[ #bej p]c5t
 ( ! ,f$]al pov]ty level1 z det]m9$ 9   

accordance ) crit]ia e/abli%$ by !      
,director ( ! ,(fice ( ,managem5t &     
,budget1  7,b7 demon/rat+ taxpay]       
outrea* & education ar\nd available     
income supports & refundable cr$its su* 
z ! e>n$ income tax cr$it "u section #cb
 ( ! ,int]nal ,rev5ue ,code ( #aihf1 &  
7,c7 demon/rat+ specific outrea* & focus
 on "o or m und]s]v$ populations4  7#d7 
,use ( funds ,qualifi$ return prep>ation
 programs receiv+ a grant "u ?is section
 may use ! grant =--  7,a7 ord9>y &     
necess>y co/s associat$ ) program       
op]ation 9 accordance ) ,co/ ,pr9ciples 
,circul>s z set =? by ! ,(fice (        
,managem5t & ,budget1  7,b7 outrea* &   
educational activities relat+ to        
eligibility & availability ( income     
supports available ?r\gh ! ,int]nal     
,rev5ue ,code ( #aihf1 su* z ! e>n$     
income tax cr$it1 &  7,c7 s]vices relat$
 to f9ancial education & capability1    
asset developm5t1 & ! e/abli%m5t ( sav+s
 acc\nts 9 connection ) tax return      
prep>ation4  7#e7 ,duration ( grants    

7,a7 ,9 g5]al ,except z provid$ 9       
subp>agraph 7,b71 a grant aw>d$ "u ?is  
section %all be = a p]iod ( #a ye> &    
%all n be r5ew$ o!r ?an ?r\gh an        
application "u p>agraph 7#b74  7,b7     
,ext5d$ grants ,! ,secret>y may aw>d a  
grant "u ?is section = a p]iod ( n m ?an
 #c ye>s to any qualifi$ return         
prep>ation program :i*--  7i7 receiv$ a 
grant "u ?is section = ! prec$+ ye>1 &  
7ii7 receiv$ a score ( #ij p]c5t or     
bett] on a te*nical evaluation4  7c7    
,promotion & ref]ral  7#a7 ,promotion ,!
 ,secret>y %all promote ! b5efits (1 &  
enc\rage ! use (1 tax prep>ation ?r\gh !
 ,volunte] ,income ,tax ,assi/ance      
program ?r\gh ! use ( mass              
communications1 ref]rals1 & o!r means4  
7#b7 ,int]nal rev5ue s]vice ref]rals ,! 
,secret>y may ref] taxpay]s to qualifi$ 
return prep>ation programs receiv+ fund+
 "u ?is section4  7#c7 ,,vita grantee   
ref]ral ,qualifi$ return prep>ation     
programs receiv+ a grant "u ?is section 
are enc\rag$ to ref]1 z appropriate1 to 

local or regional ,l[ ,income ,tax      
,cl9ics individuals :o are eligible to  
receive s]vices at su* cl9ics4  7d7     
,au?orization ( ,appropriations  7#a7 ,9
 g5]al ,= ea* ( fiscal ye>s #bjad1      
#bjae1 #bjaf1 #bjag1 & #bjah1 !re are   
au?oriz$ to be appropriat$ #cj1jjj1jjj  
to c>ry out ! purposes ( ?is section4   
7#b7 ,res]vation ,f ! funds appropriat$ 
"u p>agraph 7#a7 = any fiscal ye>1 !    
,secret>y %all res]ve n m ?an #c p]c5t =
 adm9i/ration ( ! program4  7#c7        
,availability ,am\nts appropriat$       
pursuant to ! au?ority ( p>agraph 7#a7  
%all rema9 available )\t fiscal ye>     
limitation until exp5d$4  #e4 ,national 
c5t] to promote quality1 excell5ce1 &   
evaluation 9 volunte] income tax        
assi/ance  7a7 ,national c5t] ,to       
promote quality1 excell5ce1 & evaluation
 9 volunte] income tax assi/ance  7#a7  
,e/abli%m5t ,!re is h]eby e/abli%$ !    
,national ,c5t] to ,promote ,quality1   
,excell5ce1 & ,evaluation 9 ,volunte]   
,income ,tax ,assi/ance 7h]e9aft] 9 ?is 

section ref]r$ to z ! ,c5t]74  7#b7     
,purpose ,! ,c5t] %all--  7,a7 promote !
 adoption ( a univ]sally accessible     
volunte] tra9+ plat=m = ! prep>ation (  
,f$]al income tax returns1  7,b7 provide
 capacity-build+ te*nical assi/ance to  
qualifi$ return prep>ation program      
manag]s1  7,c7 id5tify & dissem9ate be/ 
practices relat$ to tax site managem5t  
em]g+ f ,/ates1 community-bas$          
organizations1 nonpr(it provid]s1 &     
local gov]nm5t entities1  7,d7 support  
outrea* & m>ket+ ef=ts to enc\rage ! use
 ( qualifi$ return prep>ation programs  
receiv+ fund+ "u section #d1 &  7,e7    
provide evaluation ( programs &         
activities fund$ "u ?is ,act1 includ+-- 
7i7 id5tification1 bo? 9 aggregate &    
disaggregate1 ( gaps 9 s]vices =        
l[-income taxpay]s & und]s]v$           
populations1 &  7ii7 indep5d5t          
evaluation ( progress t[>d program      
objectives1 z def9$ by ! ,secret>y4     
7#c7 ,adm9i/ration  7,a7 ,9 g5]al ,!    
,secret>y %all--  7i7 designate1 ?r\gh a

 competitive process1 "o qualifi$ entity
 to be ! lead national organization1 &  
7ii7 provide an annual grant to ! lead  
national organization designat$ "u      
clause 7i74  7,b7 ,duties ( lead        
national organization ,! lead national  
organization %all use funds provid$     
?r\gh ! grant 9 subp>agraph 7,a77ii7    
to--  7i7 c>ry out ! purposes ( ! ,c5t]1
 &  7ii7 make subgrants z provid$ 9     
subsection 7b74  7b7 ,subgrants  7#a7 ,9
 g5]al ,! lead national organization    
%all make available subgrants to        
eligible organizations to facilitate    
specializ$ te*nical assi/ance 9 rea*+ "o
 or m und]s]v$ populations4  7#b7       
,eligible organization ,= purposes ( ?is
 subsection1 ! t]m eligible organization
 means any organization :i*--  7,a7 is  
describ$ 9 section #eja7;c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf & exempt f tax "u
 section #eja7;a7 ( su* ,code1  7,b7    
has1 to ! satisfaction ( ! lead national
 organization1 demon/rat$ exp]tise &    
evid5c$-bas$ practices 9 specializ$     

outrea* to1 & s]vice (1 "o or m und]s]v$
 populations1 &  7,c7 has1 to !         
satisfaction ( ! lead national          
organization1 demon/rat$ exp]tise 9 !   
provision ( specializ$ te*nical         
assi/ance relat+ to qualifi$ return     
prep>ation programs = "o or m t>get$    
und]s]v$ populations4  7#c7 ,application
 ,9 ord] to be eligible = a subgrant "u 
?is subsection1 an eligible organization
 %all submit an application to ! lead   
national organization at su* "t1 9 su*  
mann]1 & conta9+ su* in=mation z ! lead 
national organization may reasonably    
require = ea* fiscal ye>4  7#d7 ,use (  
funds ,an eligible organization :i*     
receives a subgrant "u ?is subsection   
%all assi/ ! ,c5t] by--  7,a7 provid+   
te*nical assi/ance to qualifi$ return   
prep>ation programs ) t>get$ outrea* &  
assi/ance to "o or m und]s]v$           
populations1 &  7,b7 includ+ /rategies =
 ! provision ( te*nical assi/ance t>get+
 individuals & families ) annual        
h\sehold e>n+s at or bel[ #bej p]c5t ( !

 pov]ty l9e )9 ! und]s]v$ populations   
s]v$ by ! subgrant4  7#e7 ,subgrant     
am\nt  7,a7 ,9 g5]al ,ea* ye>1 ! lead   
national organization %all make         
available subgrants :i*1 9 ! aggregate1 
d n exce$ #dj p]c5t ( ! grant receiv$ "u
 subsection 7a74  7,b7 ,und]s]v$        
populations ,( ! am\nt ( subgrants      
provid$ "u subp>agraph 7,a7--  7i7 n    
less ?an #be p]c5t %all be d$icat$ to   
specializ$ te*nical assi/ance 9 s]v+    
taxpay]s ) disabilities1  7ii7 n less   
?an #be p]c5t %all be d$icat$ to        
specializ$ te*nical assi/ance 9 s]v+    
limit$ ,engli% speak+ taxpay]s1 &  7iii7
 n less ?an #be p]c5t %all be d$icat$ to
 specializ$ te*nical assi/ance 9 s]v+   
,native ,am]ican taxpay]s4  7#f7        
,duration ( subgrants ,a subgrant aw>d$ 
"u ?is subsection %all be = a p]iod ( #a
 ye> & %all n be r5ew$ o!r ?an ?r\gh an 
application "u p>agraph 7#c74  7c7      
,au?orization ( ,appropriations  7#a7 ,9
 g5]al ,= ea* ( fiscal ye>s #bjad1      
#bjae1 #bjaf1 #bjag1 & #bjah1 !re are   

au?oriz$ to be appropriat$ #e1jjj1jjj to
 c>ry out ! purposes ( ?is section4     
7#b7 ,availability ,am\nts appropriat$  
pursuant to ! au?ority ( p>agraph 7#a7  
%all rema9 available )\t fiscal ye>     
limitation until exp5d$4