,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #aei  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #c1 #bjai,mr4 
,evans introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,small ,bus9ess1 = 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 require !       
,adm9i/rator ( ! ,small ,bus9ess        
,adm9i/ration to e/abli% a grant program
 to address ris+ co/s ( tax compliance =
 small bus9ess conc]ns1 & = o!r         
purposes4  #a4 ,grants to small bus9ess 
developm5t c5t]s & wom5's bus9ess c5t]s 
to address ris+ co/s ( tax compliance = 
small bus9ess conc]ns  7a7 ,grant       
au?ority ,! ,adm9i/rator ( ! ,small     
,bus9ess ,adm9i/ration may aw>d a grant 
"u ?is section to a small bus9ess       
developm5t c5t] or a wom5's bus9ess c5t]
 = ! purposes ( assi/+ own]s ( small    
bus9ess conc]ns 9 comply+ ) ! ,int]nal  

,rev5ue ,code ( #aihf & communicat+ ) ! 
,int]nal ,rev5ue ,s]vice4  7b7          
,application ,ea* applicant = a grant "u
 ?is section %all submit to !           
,adm9i/rator an application 9 su* =m z !
 ,adm9i/rator may require4 ,!           
application %all include in=mation      
reg>d+ ! applicant's goals & objectives 
= help+ address ! conc]ns ( own]s (     
small bus9ess conc]ns relat$ to         
compliance ) ! ,int]nal ,rev5ue ,code ( 
#aihf4  7c7 ,applicability ( grant      
requirem5ts ,an applicant = a grant "u  
?is section %all comply ) all ( !       
requirem5ts applicable to a grantee "u  
section #ba or section #bi ( ! ,small   
,bus9ess ,act1 except t ! mat*+ funds   
requirem5ts ( su* sections %all n apply4
  7d7 ,use ( funds ,a recipi5t ( a grant
 "u ?is section %all use ! grant only = 
! purposes describ$ 9 subsection 7a71   
includ+ work+ )--  7#a7 ! ,int]nal      
,rev5ue ,s]vice1 includ+ local (fices ( 
! ,(fice ( ! ,taxpay] ,advocate1 to help
 r$uce tax compliance co/s = su* own]s2 

&  7#b7 own]s ( small bus9ess conc]ns :o
 are subject to an audit by ! ,int]nal  
,rev5ue ,s]vice4  7e7 ,m9imum grant     
am\nt ,a grant aw>d$ "u ?is section may 
n be 9 an am\nt less ?an #bjj1jjj4  7f7 
,coop]ative agreem5ts & contracts ,!    
,adm9i/rator may ent] into a coop]ative 
agreem5t or contract ) ! recipi5t ( a   
grant "u ?is section to provide         
additional assi/ance = ! purposes       
describ$ 9 subsection 7a74  7g7 ,report 
to ,adm9i/rator ,n lat] ?an #ah mon?s   
aft] ! date ( receipt ( a grant "u ?is  
section1 ! recipi5t ( ! grant %all      
submit to ! ,adm9i/rator a report       
describ+ h[ ! grant funds 7 us$4  7h7   
,evaluation ( program ,n lat] ?an #c    
ye>s aft] ! date ( ! enactm5t ( ?is     
,act1 ! ,adm9i/rator %all submit to     
,congress a report t conta9s an         
evaluation ( ! grant program e/abli%$ "u
 ?is section4  7i7 ,def9itions ,9 ?is   
section3 7#a7 ,adm9i/rator ,! t]m       
,adm9i/rator means ! ,adm9i/rator ( !   
,small ,bus9ess ,adm9i/ration4  7#b7    

,small bus9ess conc]n ,! t]m small      
bus9ess conc]n has ! mean+ giv5 su* t]m 
"u section #c ( ! ,small ,bus9ess ,act  
7#ae ,u4,s4,c4 #fcb74  7#c7 ,small      
bus9ess developm5t c5t] ,! t]m small    
bus9ess developm5t c5t] has ! mean+ giv5
 su* t]m 9 section #c ( ! ,small        
,bus9ess ,act 7#ae ,u4,s4,c4 #fcb74     
7#d7 ,wom5's bus9ess c5t] ,! t]m wom5's 
bus9ess c5t] means a wom5's bus9ess c5t]
 describ$ "u section #bi ( ! ,small     
,bus9ess ,act 7#ae ,u4,s4,c4 #fef74  7j7
 ,limitation on use ( funds ,!          
,adm9i/rator may c>ry out ?is section   
only ) am\nts appropriat$ specifically  
to c>ry out ?is section "u subsection   
7k74  7k7 ,au?orization ( appropriations
 ,!re is au?oriz$ to be appropriat$ to  
c>ry out ?is section #e1jjj1jjj = ea* ( 
fiscal ye>s #bjbj & #bjba4