,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #fje  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bc1 #bjag,mr4
 ,danny ,k4 ,davis ( ,ill9ois introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,education &
 ! ,work=ce1 = a p]iod to be subsequ5tly
 det]m9$ by ! ,speak]1 9 ea* case =     
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,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[ #ed1jjj4  7#b7 ,dur+ ! #bjaf 
,f$]al income tax fil+ season1 ,,vita   
programs fil$ m ?an #c4h million ,f$]al 
income tax returns4 ,?is includ$ m ?an  
#gad1jjj returns = ! e>n$ income tax    
cr$it 7,,eitc71 help+ program recipi5ts 
claim #a4a billion 9 ,,eitc on _! ,f$]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 ,9   
#bjaf1 cli5ts ( ,,vita programs         
electronically fil$ _! tax returns at a 
mu* high] rate 7#if4e p]c5t7 ?an ! g5]al
 population 7#hf4d p]c5t74  7#e7        
,electronic returns co/ ! ,int]nal      
,rev5ue ,s]vice consid]ably less to     
process 7#j4bb p] return7 ?an pap]      
returns 7#d4ji p] return74  7#f7 ,! high
 rate ( electronic fil+ by ,,vita sites 
saves ! ,int]nal ,rev5ue ,s]vice        
millions ( doll>s p] ye>4  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$ #ajj p]c5t betwe5 !    
#bjad 7#a4i million7 & #bjaf 7#c4h      
million7 tax fil+ seasons4  7#aj7 ,dur+ 
tax fil+ season #bjaf1 #bih             
organizations appli$ to ! ,int]nal      
,rev5ue ,s]vice seek+ m ?an #bd4c       
million 9 grant fund+ ?r\gh ! ,,vita    
program--m ?an d\ble ! available        
res\rces--& #baj organizations receiv$  

grants at a m$ian grant ( approximately 
#dj1jjj4  #c4 ,def9itions ,z us$ 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 ,act1 & :i* has n be5    
disqualifi$ f p>ticipat+ 9 a program "u 
title ,,iv ( ! ,high] ,education ,act ( 
#aife1  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 #d7ac7 ( ! ,native ,am]ican     
,h\s+ ,assi/ance & ,self-,det]m9ation   
,act ( #aiif 7#be ,u4,s4,c4 #dajc7ac771 
includ+ any tribally designat$ h\s+     
entity 7z def9$ 9 section #d7bb7 ( su*  
,act 7#be ,u4,s4,c4 #dajc7bb7771 tribal 

subsidi>y1 subdivision1 or o!r :olly    
own$ tribal entity1 &  7,,iii7 a ,/ate  
gov]nm5t ag5cy1 b only if no o!r entity 
describ$ 9 ?is subp>agraph is available 
to assi/ ! t>get$ population or         
community1  7iv7 a 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 entity describ$ 9 ?is subp>agraph 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 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 #bjag1      
#bjah1 #bjai1 #bjbj1 & #bjba1 !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 #bjag1      
#bjah1 #bjai1 #bjbj1 & #bjba1 !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$4  #f4 ,national 
s]vice programs to provide tax          
prep>ation assi/ance  7a7 ,,vi/a        
,section #ajc7;a7 ( ! ,dome/ic ,volunte]
 ,s]vice ,act ( #aigc 7#db ,u4,s4,c4    
#diec7;a77 is am5d$-- 7#a7 9 p>agraph   
7#ab71 by /rik+ & at ! end2  7#b7 9     
p>agraph 7#ac71 by /rik+ ! p]iod &      
ins]t+ 2 &2 &  7#c7 by add+ at ! end !  
foll[+3  7#ad7 9 connection ) tax       
prep>ation assi/ance programs =         

l[-income & old] individuals & families1
 p>ticul>ly ,volunte] ,income ,tax      
,assi/ance & ,tax ,c\nsel+ = ! ,eld]ly  
programs4  4  7b7 ,national ,s]vice     
,s5ior ,corps ,section #bbe7;b7 ( !     
,dome/ic ,volunte] ,s]vice ,act ( #aigc 
7#db ,u4,s4,c4 #ejbe7;b77 is am5d$ by   
add+ at ! end ! foll[+3  7#ag7 ,programs
 t promote f9ancial lit]acy & f9ancial  
emp[]m5t1 su* z ?r\gh provid+ tax       
prep>ation assi/ance to l[-income or    
eld]ly individuals4  4  7c7 ,ameri,corps
 ,section #abb7;a77#e77;,b7 ( !         
,national & ,community ,s]vice ,act (   
#aiij 7#db ,u4,s4,c4                    
#abegb7;a77#e77;,b77 is am5d$--  7#a7 9 
clause 7x71 by /rik+ & at ! end2  7#b7  
by r$esignat+ clause 7xi7 z clause      
7xii72 &  7#c7 by ins]t+ aft] clause 7x7
 ! foll[+3  7xi7 c>ry+ out tax          
prep>ation assi/ance programs =         
l[-income & old] individuals & families1
 p>ticul>ly ,volunte] ,income ,tax      
,assi/ance & ,tax ,c\nsel+ = ! ,eld]ly  
programs2 &  4  7d7 ,national ,civilian 

,community ,corps ,section #aeg7;a77#a7 
( ! ,national & ,community ,s]vice ,act 
( #aiij 7#db ,u4,s4,c4 #abfag7;a77#a77  
is am5d$ by /rik+ urban & rural         
developm5t & ins]t+ rural & urban       
developm5t1 includ+ improv+ f9ancial    
capabilities ( urban resid5ts ?r\gh tax 
assi/ance programs4  7e7 ,social        
innovation funds pilot program ,section 
#aih,k7f77#c7 ( ! ,national & ,community
 ,s]vice ,act ( #aiij 7#db ,u4,s4,c4    
#abfeck7f77#c77 is am5d$--  7#a7 9      
subp>agraph 7,g71 by /rik+ or at ! end2 
7#b7 9 subp>agraph 7,h71 by add+ or at !
 end2 &  7#c7 by add+ at ! end ! foll[+3
  7,i7 f9ancial lit]acy = l[-income &   
old] individuals & families1 p>ticul>ly 
?r\gh assi/+ l[-income & old]           
individuals & families ) tax prep>ation2
  4  7f7 ,notification f ! ,int]nal     
,rev5ue ,s]vice  7#a7 ,9 g5]al ,!       
,secret>y ( ! ,treasury1 act+ ?r\gh !   
,commission] ( ,int]nal ,rev5ue1 %all   
provide notification to any eligible    
organization 7z def9$ 9 p>agraph 7#c771 

at su* "t & 9 su* mann] z is det]m9$    
appropriate by ! ,secret>y1 t su*       
organization may be eligible =          
additional assi/ance ?r\gh programs :i* 
are adm9i/]$ by ! ,corporation =        
,national & ,community ,s]vice1         
includ+--  7,a7 ! ,national ,s]vice     
,tru/ program "u subtitle ,c ( title ,i 
( ! ,national & ,community ,s]vice ,act 
( #aiij 7#db ,u4,s4,c4 #abega et seq472 
7,b7 ! ,national ,civilian ,community   
,corps ,program "u subtitle ,e ( title  
,i ( ! ,national & ,community ,s]vice   
,act ( #aiij 7#db ,u4,s4,c4 #abfaa et   
seq472  7,c7 ! ,volunte]s 9 ,s]vice to  
,am]ica program "u "p ,a ( title ,i ( ! 
,dome/ic ,volunte] ,s]vice ,act ( #aigc 
7#db ,u4,s4,c4 #diea et seq472  7,d7 !  
,social ,innovation ,funds grant program
 "u "p ,,iii ( subtitle ,h ( title ,i ( 
! ,national & ,community ,s]vice ,act ( 
#aiij 7#db ,u4,s4,c4 #abfeck72  7,e7 !  
,volunte] ,g5]ation ,fund program "u    
section #aih,p ( ! ,national &          
,community ,s]vice ,act ( #aiij 7#db    

,u4,s4,c4 #abfecp72 &  7,f7 ! ,national 
,s5ior ,s]vice ,corps programs1 includ+ 
! ,retir$ & ,s5ior ,volunte] ,program1  
"u title ,,ii ( ! ,dome/ic ,volunte]    
,s]vice ,act ( #aigc 7#db ,u4,s4,c4     
#ejjj et seq474  7#b7 ,notification ,!  
notification describ$ 9 p>agraph 7#a7   
%all provide res\rces = eligible        
organizations to apply to programs      
describ$ 9 su* p>agraph & direct su*    
organizations to mat]ials available on !
 public website ( ! ,corporation =      
,national & ,community ,s]vice4 ,! ,*ief
 ,executive ,(fic] ( ! ,corporation =   
,national & ,community ,s]vice 7or !    
,*ief ,executive ,(fic]'s designee7 %all
 prep>e ^? res\rces & mat]ials4  7#c7   
,eligible organization ,! t]m eligible  
organization means-- 7,a7 a qualifi$    
entity :i* adm9i/]s a qualifi$ return   
prep>ation program t receives or has    
receiv$ a grant f ! ,commission] (      
,int]nal ,rev5ue2 or  7,b7 an           
organization :i* ent]s into or has ent]$
 into an agreem5t ) ! ,secret>y ( !     

,treasury "u section #afc ( ! ,rev5ue   
,act ( #aigh 7#bf ,u4,s4,c4 #ghjd note7 
to provide tax c\nsel+ assi/ance =      
eld]ly individuals 9 ! prep>ation ( _!  
,f$]al income tax returns4  7g7 ,mat*+  
funds requirem5ts ,section #aba7;e77#b7 
( ! ,national & ,community ,s]vice ,act 
( #aiij 7#db ,u4,s4,c4 #abega7;e77#b77  
is am5d$ by /rik+ laws7 & ins]t+ laws1 b
 includ+ funds made available "u !      
,community ,volunte] ,income ,tax       
,assi/ance ,mat*+ ,grant ,program       
e/abli%$ "u section #d ( ! ,volunte]    
,income ,tax ,assi/ance 7,,vita7 ,act44