,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #aei  ,,in ,,the ,,house ,,of   
,,representatives  ,january #c1         
#bjai,mr4 ,evans introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on ,small 
,business1 for a period to be           
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to require the              
,administrator of the ,small ,business  
,administration to establish a grant    
program to address rising costs of tax  
compliance for small business concerns1 
and for other purposes4  #a4 ,grants to 
small business development centers and  
women's business centers to address     
rising costs of tax compliance for small
 business concerns  7a7 ,grant authority
 ,the ,administrator of the ,small      
,business ,administration may award a   
grant under this section to a small     

business development center or a women's
 business center for the purposes of    
assisting owners of small business      
concerns in complying with the ,internal
 ,revenue ,code of #aihf and            
communicating with the ,internal        
,revenue ,service4  7b7 ,application    
,each applicant for a grant under this  
section shall submit to the             
,administrator an application in such   
form as the ,administrator may require4 
,the application shall include          
information regarding the applicant's   
goals and objectives for helping address
 the concerns of owners of small        
business concerns related to compliance 
with the ,internal ,revenue ,code of    
#aihf4  7c7 ,applicability of grant     
requirements ,an applicant for a grant  
under this section shall comply with all
 of the requirements applicable to a    
grantee under section #ba or section #bi
 of the ,small ,business ,act1 except   
that the matching funds requirements of 
such sections shall not apply4  7d7 ,use

 of funds ,a recipient of a grant under 
this section shall use the grant only   
for the purposes described in subsection
 7a71 including working with--  7#a7 the
 ,internal ,revenue ,service1 including 
local offices of the ,office of the     
,taxpayer ,advocate1 to help reduce tax 
compliance costs for such owners2 and   
7#b7 owners of small business concerns  
who are subject to an audit by the      
,internal ,revenue ,service4  7e7       
,minimum grant amount ,a grant awarded  
under this section may not be in an     
amount less than #bjj1jjj4  7f7         
,cooperative agreements and contracts   
,the ,administrator may enter into a    
cooperative agreement or contract with  
the recipient of a grant under this     
section to provide additional assistance
 for the purposes described in          
subsection 7a74  7g7 ,report to         
,administrator ,not later than #ah      
months after the date of receipt of a   
grant under this section1 the recipient 
of the grant shall submit to the        

,administrator a report describing how  
the grant funds were used4  7h7         
,evaluation of program ,not later than  
#c years after the date of the enactment
 of this ,act1 the ,administrator shall 
submit to ,congress a report that       
contains an evaluation of the grant     
program established under this section4 
7i7 ,definitions ,in this section3 7#a7 
,administrator ,the term ,administrator 
means the ,administrator of the ,small  
,business ,administration4  7#b7 ,small 
business concern ,the term small        
business concern has the meaning given  
such term under section #c of the ,small
 ,business ,act 7#ae ,u4,s4,c4 #fcb74   
7#c7 ,small business development center 
,the term small business development    
center has the meaning given such term  
in section #c of the ,small ,business   
,act 7#ae ,u4,s4,c4 #fcb74  7#d7        
,women's business center ,the term      
women's business center means a women's 
business center described under section 
#bi of the ,small ,business ,act 7#ae   

,u4,s4,c4 #fef74  7j7 ,limitation on use
 of funds ,the ,administrator may carry 
out this section only with amounts      
appropriated specifically to carry out  
this section under subsection 7k74  7k7 
,authorization of appropriations ,there 
is authorized to be appropriated to     
carry out this section #e1jjj1jjj for   
each of fiscal years #bjbj and #bjba4