,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dhha  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #bd1     
#bjbf,mr4 ,welch 7for himself and ,mr4  
,marshall7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to modify the matching funds  
requirement for grants provided to      
low-income taxpayer clinics4  #a4 ,short
 title ,this ,act may be cited as the   
,unlocking ,low-,income ,taxpayer       
,clinic ,funding ,act4  #b4 ,low-income 
taxpayer clinic funding unlocked  7a7   
,matching funds ,paragraph 7#e7 of      
section #gebf7;c7 of the ,internal      
,revenue ,code of #aihf is amended to   
read as follows3  7#e7 ,requirement of  
matching funds  7,a7 ,in general ,with  
respect to any grant provided to a      
low-income taxpayer clinic under this   
section1 such clinic shall provide      
matching funds equal to the applicable  
percentage of the amount of such grant4 

7,b7 ,matching funds  7i7 ,in general   
,for purposes of this paragraph1 the    
term matching funds may include-- 7,i7  
the salary 7including fringe benefits7  
of individuals performing services for  
the low-income taxpayer clinic1 and     
7,,ii7 the cost of equipment used in the
 low-income taxpayer clinic4  7ii7      
,exclusion ,for purposes of this        
paragraph1 the term matching funds shall
 not include any indirect expenses1 such
 as general overhead of the institution 
sponsoring the low-income taxpayer      
clinic4  7,c7 ,applicable percentage    
,for purposes of subparagraph 7,a71 the 
applicable percentage shall be #ajj     
percent1 except that the ,secretary may 
establish a lower percentage 7not below 
#be percent7 if the ,secretary          
determines that such percentage would   
expand the coverage of the low-income   
taxpayer clinic to additional taxpayers4
  4  7b7 ,technical amendments ,section 
#gebf7;c7 of the ,internal ,revenue     
,code of #aihf1 as amended by subsection

 7a71 is further amended-- 7#a7 by      
striking paragraphs 7#a7 and 7#b71 and  
7#b7 by redesignating paragraphs 7#c7   
through 7#f7 as paragraphs 7#a7 through 
7#d74  7c7 ,effective date ,the         
amendments made by this section shall   
apply to calendar years beginning after 
the date of enactment of this ,act4