Return preparation programs for applicable taxpayers

The Secretary shall establish a Community Volunteer Income Tax Assistance Matching Grant Program under which the Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified return preparation programs assisting applicable taxpayers and members of underserved populations. Qualified return preparation programs may use grants received under this section for— ordinary and necessary costs associated with program operation in accordance with cost principles under the applicable Office of Management and Budget circular, including— A qualified return preparation program must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include— Each applicant for a grant under this section shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may reasonably require. In awarding grants under this section, the Secretary shall give priority to applications which demonstrate— In determining matching grants under this section, the Secretary shall only take into account amounts provided by the qualified return preparation program for expenses described in subsection (b). The Secretary shall establish procedures for, and shall conduct not less frequently than once every 5 calendar years during which a qualified return preparation program is operating under a grant under this section, periodic site visits— In the case of any qualified return preparation program which— is subsequently determined— For purposes of this section— The term “qualified return preparation program” means any program— The term “qualified entity” means any entity which— The term “eligible organization” means— a local government agency, including— in the case of applicable taxpayers and members of underserved populations with respect to which no organizations described in the preceding clauses are available— 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 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance. The term “underserved population” includes populations of persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, members of the Armed Forces and their spouses, and the elderly. Upon application of a qualified return preparation program, the Secretary is authorized to award a multi-year grant not to exceed 3 years. Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $30 million per fiscal year (exclusive of costs of administering the program) to grants under this section. The Secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications and other means. The Secretary may provide taxpayers information regarding qualified return preparation programs receiving grants under this section. Qualified return preparation programs receiving a grant under this section are encouraged, in appropriate cases, to—