,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ahge  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bf1 #bjai,mr4   
,danny ,k4 ,davis ( ,ill9ois 7= himself 
& ,mr4 ,w5/rup7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to facilitate     
nationwide availability ( volunte]      
income tax assi/ance = l[-income &      
und]s]v$ populations4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,volunte]     
,income ,tax ,assi/ance ,p]man5ce ,act (
 #bjai or z ! ,,vita ,p]man5ce ,act (   
#bjai4  #b4 ,return prep>ation programs 
= applicable taxpay]s  7a7 ,9 g5]al     
,*apt] #gg ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by ins]t+ aft] section   
#gebf ! foll[+ new section3  #gebf;,a4  
,return prep>ation programs = applicable
 taxpay]s  7a7 ,e/abli%m5t ( ,volunte]  
,income ,tax ,assi/ance ,mat*+ ,grant   
,program ,! ,secret>y %all e/abli% a    
,community ,volunte] ,income ,tax       
,assi/ance ,mat*+ ,grant ,program "u :i*

 ! ,secret>y may1 subject to !          
availability ( appropriat$ funds1 make  
grants to provide mat*+ funds = !       
developm5t1 expansion1 or cont9uation ( 
qualifi$ return prep>ation programs     
assi/+ applicable taxpay]s & memb]s (   
und]s]v$ populations4  7b7 ,use ( funds 
7#a7 ,9 g5]al ,qualifi$ return          
prep>ation programs may use grants      
receiv$ "u ?is section =-- 7,a7 ord9>y &
 necess>y co/s associat$ ) program      
op]ation 9 accordance ) co/ pr9ciples "u
 ! applicable ,(fice ( ,managem5t &     
,budget circul>1 includ+--  7i7 wages or
 sal>ies ( p]sons coord9at+ ! activities
 ( ! program1  7ii7 develop+ tra9+      
mat]ials1 conduct+ tra9+1 & p]=m+       
quality reviews ( ! returns prep>$ "u ! 
program1  7iii7 equipm5t pur*ases1 &    
7iv7 vehicle-relat$ exp5ses associat$ ) 
remote or rural tax prep>ation s]vices1 
7,b7 outrea* & educational activities   
describ$ 9 subsection 7c77#b77;,b71 &   
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 ,requirem5t ( mat*+   
funds ,a qualifi$ return prep>ation     
program mu/ provide mat*+ funds on a    
doll>-=-doll> basis = all grants provid$
 "u ?is section4 ,mat*+ funds may       
include--  7,a7 ! sal>y 7includ+ fr+e   
b5efits7 ( individuals p]=m+ s]vices = !
 program1  7,b7 ! co/ ( equipm5t us$ 9 !
 program1 &  7,c7 o!r ord9>y & necess>y 
co/s associat$ ) ! program4  ,indirect  
exp5ses1 includ+ g5]al ov]head ( any    
entity adm9i/]+ ! program1 %all n be    
c\nt$ z mat*+ funds4  7c7 ,application  
7#a7 ,9 g5]al ,ea* applicant = a grant  
"u ?is section %all submit an           
application to ! ,secret>y at su* "t1 9 
su* mann]1 & conta9+ su* in=mation z !  
,secret>y may reasonably require4  7#b7 
,priority ,9 aw>d+ grants "u ?is        
section1 ! ,secret>y %all give priority 
to applications :i* demon/rate--  7,a7  
assi/ance to applicable taxpay]s1 )     
emphasis on outrea* to1 & s]vices =1 su*

 taxpay]s1  7,b7 taxpay] outrea* &      
educational activities relat+ to        
eligibility & availability ( income     
supports available ?r\gh ?is title1     
includ+ ! e>n$ income tax cr$it1 &  7,c7
 specific outrea* & focus on "o or m    
und]s]v$ populations4  7#c7 ,am\nts tak5
 into acc\nt ,9 det]m9+ mat*+ grants "u 
?is section1 ! ,secret>y %all only take 
into acc\nt am\nts provid$ by ! qualifi$
 return prep>ation program = exp5ses    
describ$ 9 subsection 7b74  7d7 ,program
 adh]5ce  7#a7 ,9 g5]al ,! ,secret>y    
%all e/abli% proc$ures =1 & %all conduct
 n less frequ5tly ?an once e #e cal5d>  
ye>s dur+ :i* a qualifi$ return         
prep>ation program is op]at+ "u a grant 
"u ?is section1 p]iodic site visits--   
7,a7 to ensure ! program is c>ry+ out ! 
purposes ( ?is section1 &  7,b7 to      
det]m9e :e!r ! program meets su* program
 adh]5ce /&>ds z ! ,secret>y %all by    
regulation or o!r guidance prescribe4   
7#b7 ,additional requirem5ts = grant    
recipi5ts n meet+ program adh]5ce /&>ds 

,9 ! case ( any qualifi$ return         
prep>ation program :i*-- 7,a7 is aw>d$ a
 grant "u ?is section1 &  7,b7 is       
subsequ5tly det]m9$-- 7i7 n to meet !   
program adh]5ce /&>ds describ$ 9        
p>agraph 7#a77;,b71 or  7ii7 n to be    
o!rwise c>ry+ out ! purposes ( ?is      
section1  su* program %all n be eligible
 = any additional grants "u ?is section 
unless su* program provides suffici5t   
docum5tation ( corrective measures      
e/abli%$ to address any su* defici5cies 
det]m9$4  7e7 ,def9itions ,= purposes ( 
?is section--  7#a7 ,qualifi$ 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 applicable 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 organization1  7ii7 is 9       
compliance ) ,f$]al tax fil+ & paym5t   
requirem5ts1  7iii7 is n deb>r$ or      
susp5d$ f ,f$]al contracts1 grants1 or  
coop]ative agreem5ts1 &  7iv7 agrees to 
provide docum5tation to sub/antiate any 
mat*+ funds provid$ pursuant to ! grant 
program "u ?is section4  7,b7 ,eligible 
organization ,! t]m eligible            
organization means-- 7i7 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 #ajjb71 z 9
 effect on ! date ( ! enactm5t ( ?is    
section1 & :i* has n be5 disqualifi$ f  
p>ticipat+ 9 a program "u title ,,iv (  
su* ,act1  7ii7 an organization describ$
 9 section #eja7;c7 & exempt f tax "u   
section #eja7;a71  7iii7 a local        
gov]nm5t ag5cy1 includ+--  7,i7 a c\nty 

or municipal gov]nm5t ag5cy1 &  7,,ii7  
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  7iv7 a local1 ,/ate1 regional1 
or national coalition 7) "o lead        
organization :i* meets ! eligibility    
requirem5ts ( clause 7i71 7ii71 or 7iii7
 act+ z ! applicant organization71 or   
7v7 9 ! case ( applicable taxpay]s &    
memb]s ( und]s]v$ populations ) respect 
to :i* no organizations describ$ 9 !    
prec$+ clauses are available--  7,i7 a  
,/ate gov]nm5t ag5cy1 or  7,,ii7 an     
(fice provid+ ,coop]ative ,ext5sion     
s]vices 7z e/abli%$ at ! l&-grant       
colleges & univ]sities "u ! ,smi?-,lev] 
,act ( ,may #h1 #aiad74  7#c7           
,applicable taxpay]s ,! t]m applicable  
taxpay] means a taxpay] ^: income = !   

taxable ye> 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 
7f7 ,special rules & limitations  7#a7  
,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#b7 ,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 grants "u ?is section4  7g7         
,promotion ( programs  7#a7 ,9 g5]al ,! 
,secret>y %all promote tax prep>ation   

?r\gh qualifi$ return prep>ation        
programs ?r\gh ! use ( mass             
communications & o!r means4  7#b7       
,provision ( in=mation reg>d+ qualifi$  
return prep>ation programs ,! ,secret>y 
may provide taxpay]s in=mation reg>d+   
qualifi$ return prep>ation programs     
receiv+ grants "u ?is section4  7#c7    
,ref]rals to qualifi$ l[-income taxpay] 
cl9ics ,qualifi$ return prep>ation      
programs receiv+ a grant "u ?is section 
are enc\rag$1 9 appropriate cases1 to-- 
7,a7 advise taxpay]s ( ! availability (1
 & eligibility requirem5ts = receiv+1   
advice & assi/ance f qualifi$ l[-income 
taxpay] cl9ics receiv+ fund+ "u section 
#gebf1 &  7,b7 provide in=mation reg>d+ 
! location (1 & contact in=mation =1 su*
 cl9ics4  4  7b7 ,cl]ical am5dm5t ,!    
table ( sections = *apt] #gg is am5d$ by
 ins]t+ aft] ! item relat+ to section   
#gebf ! foll[+ new item3  ,sec4         
#gebf;,a4 ,return prep>ation programs = 
applicable taxpay]s4  4