H.R. 5438 — Introduced in House

I 115th CONGRESS 2d Session H. R. 5438 IN THE HOUSE OF REPRESENTATIVES April 9, 2018Mr. Holding (for himself and Mr. Lewis of Georgia) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics. 1. Provision of information regarding low-income taxpayer clinics Section 7526(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Provision of information regarding qualified low-income taxpayer clinics Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may— (A) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics receiving funding under this section, and (B) provide information regarding the location of, and contact information for, such clinics. .