,,ii #aaeth ,,congress #ast ,session ,s4 #gig ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #cj1 #bjag ,mr4 ,brown 7for himself and ,mr4 ,heller7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to make permanent the ,volunteer ,income ,tax ,assistance matching grant program4 #a4 ,short title ,this ,act may be cited as the ,volunteer ,income ,tax ,assistance ,permanence ,act of #bjag4 #b4 ,return preparation programs for low-income taxpayers 7a7 ,in general ,chapter #gg is amended by inserting after section #gebf the following new section3 #gebf;,a4 ,return preparation programs for low-income taxpayers 7a7 ,volunteer ,income ,tax ,assistance ,matching ,grant ,program 7#a7 ,establishment of ,program ,the ,secretary1 through the ,internal ,revenue ,service1 shall establish a ,community ,volunteer ,income ,tax ,assistance ,matching ,grant ,program 7hereinafter in this section referred to as the ,,vita grant program74 ,except as otherwise provided in this section1 the ,,vita grant program shall be administered in a manner which is substantially similar to the ,community ,volunteer ,income ,tax ,assistance matching grants demonstration program established under title ,i of division ,d of the ,consolidated ,appropriations ,act1 #bjjh4 7#b7 ,matching grants 7,a7 ,in general ,the ,secretary may1 subject to the availability of appropriated funds1 make available grants under the ,,vita grant program to provide matching funds for the development1 expansion1 or continuation of qualified return preparation programs assisting low-income taxpayers and members of underserved populations4 7,b7 ,application 7i7 ,in general ,subject to clause 7ii71 in order to be eligible for a grant under this section1 a qualified return preparation program shall submit an application to the ,secretary at such time1 in such manner1 and containing such information as the ,secretary may reasonably require4 7ii7 ,accuracy review ,in the case of any qualified return preparation program which was awarded a grant under this section and was subsequently subject to a field site visit by the ,internal ,revenue ,service 7including through the ,stakeholder ,partnerships1 ,education1 and ,communication office7 in which it was determined that the average accuracy rate for preparation of tax returns through such program was less than #ij percent1 such program shall not be eligible for any additional grants under this section unless such program provides1 as part of their application1 sufficient documentation regarding the corrective measures established by such program to address the deficiencies identified following the field site visit4 7,c7 ,priority ,in awarding grants under this section1 the ,secretary shall give priority to applications-- 7i7 demonstrating assistance to low-income taxpayers1 with emphasis on outreach to and services for such taxpayers1 7ii7 demonstrating taxpayer outreach and educational activities relating to eligibility and availability of income supports available through the ,internal ,revenue ,code of #aihf1 such as the earned income tax credit1 and 7iii7 demonstrating specific outreach and focus on one or more underserved populations4 7,d7 ,duration of grants ,upon application of a qualified return preparation program1 the ,secretary is authorized to award a multi-year grant not to exceed #c years4 7#c7 ,aggregate limitation ,unless otherwise provided by specific appropriation1 the ,secretary shall not allocate more than #cj1jjj1jjj per fiscal year 7exclusive of costs of administering the program7 to carry out the purposes of this section4 7b7 ,use of funds 7#a7 ,in general ,qualified return preparation programs receiving a grant under this section may use the grant for-- 7,a7 ordinary and necessary costs associated with program operation in accordance with ,cost ,principles ,circulars as set forth by the ,office of ,management and ,budget1 including-- 7i7 for wages or salaries of persons coordinating the activities of the program1 7ii7 to develop training materials1 conduct training1 and perform quality reviews of the returns for which assistance has been provided under the program1 and 7iii7 for equipment purchases and vehicle-related expenses associated with remote or rural tax preparation services1 7,b7 outreach and educational activities described in subsection 7a77#b77;,c77ii71 and 7,c7 services related to financial education and capability1 asset development1 and the establishment of savings accounts in connection with tax return preparation4 7#b7 ,use of grants for overhead expenses prohibited ,no grant made under this section may be used for overhead expenses that are not directly related to any qualified return preparation program4 7c7 ,promotion and referral 7#a7 ,promotion ,the ,secretary shall promote the benefits of1 and encourage the use of1 tax preparation through qualified return preparation programs through the use of mass communications1 referrals1 and other means4 7#b7 ,internal revenue service referrals ,the ,secretary may refer taxpayers to qualified return preparation programs receiving funding under this section4 7#c7 ,,vita grantee referral ,qualified return preparation programs receiving a grant under this section are encouraged to refer1 as appropriate1 to local or regional ,low ,income ,taxpayer ,clinics individuals who are eligible to receive services at such clinics4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,qualified return preparation program ,the term qualified return preparation program means any program-- 7,a7 which provides assistance to individuals1 not less than #ij percent of whom are low-income taxpayers1 in preparing and filing ,federal income tax returns1 7,b7 which is administered by a qualified entity1 7,c7 in which all of the volunteers who assist in the preparation of ,federal income tax returns meet the training requirements prescribed by the ,secretary1 and 7,d7 which uses a quality review process which reviews #ajj percent of all returns4 7#b7 ,qualified entity 7,a7 ,in general ,the term qualified entity means any entity which-- 7i7 is an eligible organization 7as described in subparagraph 7,b771 7ii7 is in compliance with ,federal tax filing and payment requirements1 7iii7 is not debarred or suspended from ,federal contracts1 grants1 or cooperative agreements1 and 7iv7 agrees to provide documentation to substantiate any matching funds provided under the ,,vita grant program4 7,b7 ,eligible organization 7i7 ,in general ,subject to clause 7ii71 the term eligible organization means-- 7,i7 an institution of higher education which is described in section #ajb 7other than subsection 7a77#a77;,c7 thereof7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhh71 as in effect on the date of the enactment of this section1 and which has not been disqualified from participating in a program under title ,,iv of such ,act1 7,,ii7 an organization described in section #eja7;c7 of the ,internal ,revenue ,code of #aihf and exempt from tax under section #eja7;a7 of such ,code1 7,,iii7 a local government agency1 including-- 7aa7 a county or municipal government agency1 and 7bb7 an ,indian tribe1 as defined in section #d7ac7 of the ,native ,american ,housing ,assistance and ,self-,determination ,act of #aiif 7#be ,u4,s4,c4 #dajc7ac771 including any tribally designated housing entity 7as defined in section #d7bb7 of such ,act 7#be ,u4,s4,c4 #dajc7bb7771 tribal subsidiary1 subdivision1 or other wholly owned tribal entity1 or 7,,iv7 a local1 ,state1 regional1 or national coalition 7with one lead organization which meets the eligibility requirements of subclause 7,i71 7,,ii71 or 7,,iii7 acting as the applicant organization74 7ii7 ,alternative eligible organization ,if no eligible organization described in clause 7i7 is available to assist the targeted population or community1 the term eligible organization shall include-- 7,i7 a ,state government agency1 and 7,,ii7 a ,cooperative ,extension ,service office4 7#c7 ,low-income taxpayers ,the term low-income taxpayer means a taxpayer who has income for the taxable year which does not exceed an amount equal to the completed phaseout amount under section #cb7;b7 for a married couple filing a joint return with three or more qualifying children1 as determined in a revenue procedure or other published guidance4 7#d7 ,underserved population ,the term underserved population includes populations of persons with disabilities1 persons with limited ,english proficiency1 ,native ,americans1 individuals living in rural areas1 members of the ,armed ,forces and their spouses1 and the elderly4 4 7b7 ,clerical amendment ,the table of sections for chapter #gg is amended by inserting after the item relating to section #gebf the following new item3 #gebf;,a4 ,return preparation programs for low-income taxpayers4 4