,,ii #aae? ,,congress #a/ ,session ,s4 #gig ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #cj1 #bjag ,mr4 ,br[n 7= himself & ,mr4 ,hell]7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to make p]man5t ! ,volunte] ,income ,tax ,assi/ance mat*+ grant program4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,volunte] ,income ,tax ,assi/ance ,p]man5ce ,act ( #bjag4 #b4 ,return prep>ation programs = l[-income taxpay]s 7a7 ,9 g5]al ,*apt] #gg is am5d$ by ins]t+ aft] section #gebf ! foll[+ new section3 #gebf;,a4 ,return prep>ation programs = l[-income taxpay]s 7a7 ,volunte] ,income ,tax ,assi/ance ,mat*+ ,grant ,program 7#a7 ,e/abli%m5t ( ,program ,! ,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 a mann] :i* is sub/antially simil> to ! ,community ,volunte] ,income ,tax ,assi/ance mat*+ grants demon/ration program e/abli%$ "u title ,i ( division ,d ( ! ,consolidat$ ,appropriations ,act1 #bjjh4 7#b7 ,mat*+ grants 7,a7 ,9 g5]al ,! ,secret>y may1 subject to ! availability ( appropriat$ funds1 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 7i7 ,9 g5]al ,subject to clause 7ii71 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 require4 7ii7 ,accuracy review ,9 ! case ( any qualifi$ return prep>ation program :i* 0 aw>d$ a grant "u ?is section & 0 subsequ5tly subject to a field site visit by ! ,int]nal ,rev5ue ,s]vice 7includ+ ?r\gh ! ,/akehold] ,p>tn]%ips1 ,education1 & ,communication (fice7 9 :i* x 0 det]m9$ t ! av]age accuracy rate = prep>ation ( tax returns ?r\gh su* program 0 less ?an #ij p]c5t1 su* program %all n be eligible = any additional grants "u ?is section unless su* program provides1 z "p ( _! application1 suffici5t docum5tation reg>d+ ! corrective measures e/abli%$ by su* program to address ! defici5cies id5tifi$ foll[+ ! field site visit4 7,c7 ,priority ,9 aw>d+ grants "u ?is section1 ! ,secret>y %all give priority to applications-- 7i7 demon/rat+ assi/ance to l[-income taxpay]s1 ) emphasis on outrea* to & s]vices = su* taxpay]s1 7ii7 demon/rat+ taxpay] outrea* & educational activities relat+ to eligibility & availability ( income supports available ?r\gh ! ,int]nal ,rev5ue ,code ( #aihf1 su* z ! e>n$ income tax cr$it1 & 7iii7 demon/rat+ specific outrea* & focus on "o or m und]s]v$ populations4 7,d7 ,duration ( grants ,^u application ( a qualifi$ return prep>ation program1 ! ,secret>y is au?oriz$ to aw>d a multi-ye> grant n to exce$ #c ye>s4 7#c7 ,aggregate limitation ,unless o!rwise provid$ by specific appropriation1 ! ,secret>y %all n allocate m ?an #cj1jjj1jjj p] fiscal ye> 7exclusive ( co/s ( adm9i/]+ ! program7 to c>ry out ! purposes ( ?is section4 7b7 ,use ( funds 7#a7 ,9 g5]al ,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 includ+-- 7i7 = wages or sal>ies ( p]sons coord9at+ ! activities ( ! program1 7ii7 to develop tra9+ mat]ials1 conduct tra9+1 & p]=m quality reviews ( ! returns = :i* assi/ance has be5 provid$ "u ! program1 & 7iii7 = equipm5t pur*ases & vehicle-relat$ exp5ses associat$ ) remote or rural tax prep>ation s]vices1 7,b7 outrea* & educational activities describ$ 9 subsection 7a77#b77;,c77ii71 & 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#b7 ,use ( grants = ov]head exp5ses prohibit$ ,no grant made "u ?is section may be us$ = ov]head exp5ses t are n directly relat$ to any qualifi$ return prep>ation program4 7c7 ,promotion & ref]ral 7#a7 ,promotion ,! ,secret>y %all promote ! b5efits (1 & enc\rage ! use (1 tax prep>ation ?r\gh qualifi$ return prep>ation programs ?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 ,taxpay] ,cl9ics individuals :o are eligible to receive s]vices at su* cl9ics4 7d7 ,def9itions ,= purposes ( ?is section-- 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$]al income tax returns1 7,b7 :i* is adm9i/]$ 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 an eligible organization 7z describ$ 9 subp>agraph 7,b771 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 ,eligible organization 7i7 ,9 g5]al ,subject to clause 7ii71 ! t]m eligible organization means-- 7,i7 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 7,,ii7 an organization describ$ 9 section #eja7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf & exempt f tax "u section #eja7;a7 ( su* ,code1 7,,iii7 a local gov]nm5t ag5cy1 includ+-- 7aa7 a c\nty or municipal gov]nm5t ag5cy1 & 7bb7 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 or 7,,iv7 a local1 ,/ate1 regional1 or national coalition 7) "o lead organization :i* meets ! eligibility requirem5ts ( subclause 7,i71 7,,ii71 or 7,,iii7 act+ z ! applicant organization74 7ii7 ,alt]native eligible organization ,if no eligible organization describ$ 9 clause 7i7 is available to assi/ ! t>get$ population or community1 ! t]m eligible organization %all include-- 7,i7 a ,/ate gov]nm5t ag5cy1 & 7,,ii7 a ,coop]ative ,ext5sion ,s]vice (fice4 7#c7 ,l[-income taxpay]s ,! t]m l[-income taxpay] means a taxpay] :o has income = ! taxable ye> :i* does n exce$ an am\nt equal to ! complet$ phase\t am\nt "u section #cb7;b7 = a m>ri$ c\ple fil+ a jo9t return ) ?ree or m qualify+ *ildr51 z det]m9$ 9 a rev5ue proc$ure or o!r publi%$ guidance4 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 memb]s ( ! ,arm$ ,=ces & _! sp\ses1 & ! eld]ly4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = *apt] #gg is am5d$ by ins]t+ aft] ! item relat+ to section #gebf ! foll[+ new item3 #gebf;,a4 ,return prep>ation programs = l[-income taxpay]s4 4