,i #aafth ,,congress #ast ,session ,h4 ,r4 #ahge ,,in ,,the ,,house ,,of ,,representatives ,march #bf1 #bjai,mr4 ,danny ,k4 ,davis of ,illinois 7for himself and ,mr4 ,wenstrup7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations4 #a4 ,short title ,this ,act may be cited as the ,volunteer ,income ,tax ,assistance ,permanence ,act of #bjai or as the ,,vita ,permanence ,act of #bjai4 #b4 ,return preparation programs for applicable taxpayers 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf is amended by inserting after section #gebf the following new section3 #gebf;,a4 ,return preparation programs for applicable taxpayers 7a7 ,establishment of ,volunteer ,income ,tax ,assistance ,matching ,grant ,program ,the ,secretary shall establish a ,community ,volunteer ,income ,tax ,assistance ,matching ,grant ,program under which the ,secretary may1 subject to the availability of appropriated funds1 make grants to provide matching funds for the development1 expansion1 or continuation of qualified return preparation programs assisting applicable taxpayers and members of underserved populations4 7b7 ,use of funds 7#a7 ,in general ,qualified return preparation programs may use grants received under this section for-- 7,a7 ordinary and necessary costs associated with program operation in accordance with cost principles under the applicable ,office of ,management and ,budget circular1 including-- 7i7 wages or salaries of persons coordinating the activities of the program1 7ii7 developing training materials1 conducting training1 and performing quality reviews of the returns prepared under the program1 7iii7 equipment purchases1 and 7iv7 vehicle-related expenses associated with remote or rural tax preparation services1 7,b7 outreach and educational activities described in subsection 7c77#b77;,b71 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 ,requirement of matching funds ,a qualified return preparation program must provide matching funds on a dollar-for-dollar basis for all grants provided under this section4 ,matching funds may include-- 7,a7 the salary 7including fringe benefits7 of individuals performing services for the program1 7,b7 the cost of equipment used in the program1 and 7,c7 other ordinary and necessary costs associated with the program4 ,indirect expenses1 including general overhead of any entity administering the program1 shall not be counted as matching funds4 7c7 ,application 7#a7 ,in general ,each applicant for a grant under this section shall submit an application to the ,secretary at such time1 in such manner1 and containing such information as the ,secretary may reasonably require4 7#b7 ,priority ,in awarding grants under this section1 the ,secretary shall give priority to applications which demonstrate-- 7,a7 assistance to applicable taxpayers1 with emphasis on outreach to1 and services for1 such taxpayers1 7,b7 taxpayer outreach and educational activities relating to eligibility and availability of income supports available through this title1 including the earned income tax credit1 and 7,c7 specific outreach and focus on one or more underserved populations4 7#c7 ,amounts taken into account ,in determining matching grants under this section1 the ,secretary shall only take into account amounts provided by the qualified return preparation program for expenses described in subsection 7b74 7d7 ,program adherence 7#a7 ,in general ,the ,secretary shall establish procedures for1 and shall conduct not less frequently than once every #e calendar years during which a qualified return preparation program is operating under a grant under this section1 periodic site visits-- 7,a7 to ensure the program is carrying out the purposes of this section1 and 7,b7 to determine whether the program meets such program adherence standards as the ,secretary shall by regulation or other guidance prescribe4 7#b7 ,additional requirements for grant recipients not meeting program adherence standards ,in the case of any qualified return preparation program which-- 7,a7 is awarded a grant under this section1 and 7,b7 is subsequently determined-- 7i7 not to meet the program adherence standards described in paragraph 7#a77;,b71 or 7ii7 not to be otherwise carrying out the purposes of this section1 such program shall not be eligible for any additional grants under this section unless such program provides sufficient documentation of corrective measures established to address any such deficiencies determined4 7e7 ,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 applicable taxpayers1 in preparing and filing ,federal income tax returns1 7,b7 which is administered by a qualified entity1 7,c7 in which all 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 organization1 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 pursuant to the grant program under this section4 7,b7 ,eligible organization ,the term eligible organization means-- 7i7 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 #ajjb71 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 7ii7 an organization described in section #eja7;c7 and exempt from tax under section #eja7;a71 7iii7 a local government agency1 including-- 7,i7 a county or municipal government agency1 and 7,,ii7 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 7iv7 a local1 ,state1 regional1 or national coalition 7with one lead organization which meets the eligibility requirements of clause 7i71 7ii71 or 7iii7 acting as the applicant organization71 or 7v7 in the case of applicable taxpayers and members of underserved populations with respect to which no organizations described in the preceding clauses are available-- 7,i7 a ,state government agency1 or 7,,ii7 an office providing ,cooperative ,extension services 7as established at the land-grant colleges and universities under the ,smith-,lever ,act of ,may #h1 #aiad74 7#c7 ,applicable taxpayers ,the term applicable taxpayer means a taxpayer whose income for the taxable year 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 7f7 ,special rules and limitations 7#a7 ,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#b7 ,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 grants under this section4 7g7 ,promotion of programs 7#a7 ,in general ,the ,secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications and other means4 7#b7 ,provision of information regarding qualified return preparation programs ,the ,secretary may provide taxpayers information regarding qualified return preparation programs receiving grants under this section4 7#c7 ,referrals to qualified low-income taxpayer clinics ,qualified return preparation programs receiving a grant under this section are encouraged1 in appropriate cases1 to-- 7,a7 advise taxpayers of the availability of1 and eligibility requirements for receiving1 advice and assistance from qualified low-income taxpayer clinics receiving funding under section #gebf1 and 7,b7 provide information regarding the location of1 and contact information for1 such clinics4 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 ,sec4 #gebf;,a4 ,return preparation programs for applicable taxpayers4 4