14150 Federal Register / Vol. 89, No. 38 / Monday, February 26, 2024 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Low Income Taxpayer Clinic Grant 

Program; Availability of 2024 

Supplemental Grant Opportunity 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Solicitation of grant 

applications. 

SUMMARY: This document contains a 

notice that the IRS has provided a 

supplemental grant opportunity in 

www.grants.gov for organizations 

interested in applying for a Low Income 

Taxpayer Clinic (LITC) matching grant. 

Supplemental grant funds may be 

awarded for start-up expenditures 

incurred by new clinics during 2024. 

The budget and the period of 

performance for the grant will be July 1, 

2024–December 31, 2024. The 

application period runs from February 

26, 2024, through April 10, 2024. 

Organizations currently receiving a 

grant for 2024 are not eligible to apply 

for this supplemental grant opportunity. 

DATES: All applications for funding 

pursuant to this supplemental funding 

notice must be filed electronically by 

11:59 p.m. (eastern time) on April 10, 

2024. All organizations must use the 

funding number of TREAS–GRANTS–

052024–002, and the Catalog of Federal 

Domestic Assistance program number is 

21.008, see www.sam.gov. The IRS is 

scheduling two optional webinars, 

where it will provide information about 

the LITC Program and the supplemental 

application process. Details on the dates 

and times of the webinars are available 

at www.taxpayeradvocate.irs.gov/aboutus/litc-grants/. Note that the selection 

process for these part-year grants may 

not be complete before the beginning of 

the application period for the 2025 grant 

year; thus, applicants for a grant for the 

period July 1, 2024–December 31, 2024, 

will be expected to submit an 

application for full-year funding for the 

2025 grant year during the 2025 grant 

application period when announced 

later this year. 

FOR FURTHER INFORMATION CONTACT: 

Karen Tober at (202) 317–9590 or by 

email at karen.tober@irs.gov. The IRS 

office that provides oversight of the 

LITC grant program is the LITC Program 

Office, located at: IRS, Taxpayer 

Advocate Service, LITC Program Office, 

TA:LITC, 1111 Constitution Avenue 

NW, Room 1026, Washington, DC 

20224. Copies of the IRS Publication 

3319 (Rev. 5–2024), 2024 Grant 

Application Package and Guidelines, 

can be downloaded at https://www.

taxpayeradvocate.irs.gov/about-us/litcgrants/ or ordered by calling the IRS 

Distribution Center toll-free at 1–800– 

829–3676. See https://youtu.be/6kRrjNDNYQ for a short informational video 

about the LITC Program. Note: To assist 

organizations in applying for funding, 

the ‘‘Reminders and Tips for 

Completing Form 13424–M’’ available at 

https://www.taxpayeradvocate.irs.gov/ 

about-us/litc-grants includes 

instructions for which questions an 

organization should complete if 

requesting funding only for the English 

as a second language (ESL) Education 

Pilot Program described in this notice. 

SUPPLEMENTARY INFORMATION: 

Background 

Pursuant to 26 U.S.C. 7526, the IRS 

will annually award up to $6,000,000 

(unless otherwise provided by specific 

Congressional appropriation) to 

qualified organizations, subject to the 

limitations in the statute. Grants are for 

the development, expansion, or 

continuation of an LITC. 

For FY 2023, pursuant to the 

Consolidated Appropriations Act, 2023, 

Congress doubled both the overall LITC 

grant funding level from $13 million in 

fiscal year (FY) 2022 to $26 million and 

the maximum amount that may be 

awarded to any clinic from $100,000 to 

$200,000. See Public Law 117–328, 

Division E. For FY 2024, the IRS is 

currently operating under a Continuing 

Resolution that expires on March 8, 

2024. The President’s 2024 budget 

request includes a continuation of the 

overall LITC grant funding level at $26 

million and the increased funding cap 

of $200,00 per clinic. Thus, the IRS 

remains hopeful that the funding will 

remain at $26 million when an 

appropriation for FY 2024 is enacted, 

and that the increased per clinic cap of 

$200,000 will also continue. 

Consequently, the IRS is allowing 

applicants to request up to $200,000 for 

the 2024 supplemental grant period. 

The IRS will also continue the ESL 

Education Pilot Program that was rolled 

out as part of the February 2023 

supplemental funding opportunity. See 

88 FR 13864–13866 (March 6, 2023). If 

Congress ultimately does not continue 

the LITC Program’s funding at $26 

million and/or the increased per-clinic 

funding cap of $200,000, the IRS will 

adjust each supplemental grant 

recipient’s award to reflect any 

limitations in the appropriation for FY 

2024. 

At least 90 percent of the taxpayers 

represented by the clinic must have 

incomes which do not exceed 250 

percent of the Federal poverty level as 

determined under criteria established by 

the Department of Health and Human 

Services. See 89 FR 2961–63 (Jan. 17, 

2024). In addition, the amount in 

controversy for the tax year to which the 

controversy relates generally cannot 

exceed the amount specified in Internal 

Revenue Code (IRC) section 7463 

($50,000) for eligibility for special small 

tax case procedures in the United States 

Tax Court. IRC section 7526(c)(5) 

requires clinics to provide dollar-fordollar matching funds, which may 

consist of funds from other non-Federal 

sources or contributions of volunteer 

time. See IRS Pub. 3319 for additional 

details. 

Mission Statement 

Low Income Taxpayer Clinics ensure 

the fairness and integrity of the tax 

system for taxpayers who are lowincome or ESL by providing pro bono 

representation on their behalf in tax 

disputes with the IRS; educating them 

about their rights and responsibilities as 

taxpayers; and identifying and 

advocating for issues that impact these 

taxpayers. 

Expansion of the Type of Qualified 

Services an Organization Can Provide 

IRC section 7526(b)(1)(A) authorizes 

the IRS to award grants to organizations 

that represent low-income taxpayers in 

controversies before the IRS and/or 

provide education to ESL taxpayers 

regarding their taxpayer rights and 

responsibilities. 

To achieve maximum access to justice 

for low-income and ESL taxpayers, the 

IRS has expanded the eligibility criteria 

for a grant by removing the requirement 

for eligible organizations to provide 

direct controversy representation. In 

addition, pursuant to the new ESL 

Education Pilot Program started in 2023 

and continuing for 2024, a supplemental 

grant may be awarded to an organization 

to operate a program to inform ESL 

taxpayers about their taxpayer rights 

and responsibilities under the IRC 

without the requirement to also provide 

tax controversy representation to lowincome taxpayers. See IRS Pub. 3319 for 

examples of what constitutes a ‘‘clinic.’’ 

Selection Consideration 

Despite the IRS’s efforts to foster 

parity in availability and accessibility in 

choosing organizations receiving LITC 

matching grants and the continued 

increase in clinic services nationwide, 

there remain communities that are 

underserved by clinics. The states of 

Hawaii, Kansas, Nevada, North Dakota, 

South Dakota, and West Virginia, and 

the territory of Puerto Rico currently do 

not have an LITC. 


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Federal Register / Vol. 89, No. 38 / Monday, February 26, 2024 / Notices 14151 

iARPA, Public Law 117–2, sec. 3301, codified at 

12 U.S.C. 5701 et seq. SSBCI was originally 

established in title III of the Small Business Jobs Act 

of 2010. 

iiThe draft SSBCI Investing in America SBOP 

application, including related templates and other 

application materials, is available on Treasury’s 

website at https://home.treasury.gov/policy-issues/ 

small-business-programs/state-small-businesscredit-initiative-ssbci/2021-ssbci/programmaterials/application-materials. If awarded a grant 

under the SBOP, Treasury anticipates that SBOP 

recipients will be required to submit progress 

performance reports annually and financial reports 

via Form SF–425 semi-annually, in accordance with 

2 CFR 200.328 and 200.329 and the terms and 

conditions of the grant. For progress performance 

reporting, SBOP recipients will be required to track 

and submit data on Treasury-specific data elements. 

Treasury proposes to require reports for the SSBCI 

Investing in America SBOP in substantially the 

form of the reporting guidance used for the formulabased TA Grant Program, which may be found on 

Treasury’s website at https://home.treasury.gov/ 

system/files/136/SSBCI-Technical-AssistanceReporting-Guidance.pdf. 

Although each application for the 

2024 supplemental grant will be given 

due consideration, the IRS is especially 

interested in receiving applications from 

organizations providing services in 

these underserved geographic areas. For 

organizations that intend to refer lowincome taxpayers in controversies with 

the IRS to other qualified 

representatives rather than providing 

representation directly to low-income 

taxpayers, priority will be given to 

established organizations that can help 

provide coverage to underserved 

geographic areas. For the ESL Education 

Pilot Program, special consideration 

will be given to established 

organizations with existing community 

partnerships that can swiftly implement 

and deliver services to the target 

audiences. 

As in prior years, the IRS will 

consider a variety of factors in 

determining whether to award a 

supplemental grant, including: (1) the 

number of taxpayers who will be 

assisted by the organization, including 

the number of ESL taxpayers in that 

geographic area; (2) the existence of 

other LITCs assisting the same 

population of low-income and ESL 

taxpayers; (3) the quality of the program 

offered by the organization, including 

the qualifications of its administrators 

and qualified representatives, and its 

record in providing services to lowincome taxpayers; (4) the quality of the 

organization, including the 

reasonableness of the proposed budget; 

(5) the organization’s compliance with 

all Federal tax obligations (filing and 

payment); (6) the organization’s 

compliance with all Federal nontax 

obligations (filing and payment); (7) 

whether debarment or suspension (31 

CFR part 19) applies or whether the 

organization is otherwise excluded from 

or ineligible for a Federal award; and (8) 

alternative funding sources available to 

the organization, including amounts 

received from other grants and 

contributors and the endowment and 

resources of the institution sponsoring 

the organization. 

For programs where all or the 

majority of cases will be placed with 

volunteers, we will also consider the 

following: (1) the qualifications of the 

representatives (attorneys, certified 

public accountants, or enrolled agents) 

who have agreed to accept taxpayer case 

referrals from an LITC and provide 

representation or consultation services 

free of charge; and (2) the ability of the 

organization to monitor referrals and 

ensure that the pro bono representatives 

are handling the cases properly, 

including taking timely case actions and 

ensuring services are offered for free. 

The final funding decisions are made 

by the National Taxpayer Advocate, 

unless recused. The costs of preparing 

and applying for the grant are the 

responsibility of each applicant. 

Applications may be released in 

response to Freedom of Information Act 

requests after any necessary redactions 

are made. Therefore, applicants must 

not include any individual taxpayer 

information. The IRS will notify each 

applicant in writing once funding 

decisions have been made. 

Erin Collins, 

National Taxpayer Advocate. 

[FR Doc. 2024–03791 Filed 2–23–24; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; State 

Small Business Credit Initiative 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection request to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Written comments must be 

received on or before March 27, 2024 to 

be assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under Review—Open for 

Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Spencer W. Clark by 

emailing PRA@treasury.gov, calling 

(202) 927–5331, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Title: State Small Business Credit 

Initiative. 

OMB Control Number: 1505–0227. 

Type of Review: Revision of a 

currently approved collection. 

Description: This information 

collection captures information related 

to the State Small Business Credit 

Initiative (SSBCI). The American Rescue 

Plan Act of 2021 (ARPA) reauthorized 

and amended the Small Business Jobs 

Act of 2010 (SSBCI statute) to fund the 

SSBCI as a response to the economic 

effects of the COVID–19 pandemic.i

SSBCI is a Federal program 

administered by the U.S. Department of 

the Treasury (Treasury) that was created 

to strengthen the programs of 

jurisdictions (i.e., States, the District of 

Columbia, Territories, Tribal 

governments) that support private 

financing for small businesses. SSBCI 

includes the Capital Program, through 

which Treasury provides funding to 

jurisdictions to expand access to capital 

for small businesses, and the Technical 

Assistance (TA) Program, through 

which jurisdictions provide legal, 

accounting, and financial advisory 

services (TA services) to very small and 

underserved businesses that are 

applying for SSBCI Capital Program 

funding and other governmental 

programs that support small businesses 

(eligible beneficiaries). The TA Program 

includes an allocation-formula based 

TA Grant Program, as well as the 

competitive grant SSBCI Investing in 

America Small Business Opportunity 

Program (SBOP), which Treasury 

recently announced via a Notice of 

Funding Opportunity (NOFO). Treasury 

is updating the burden estimate for 

OMB Control Number 1505–0227 to 

better account for applications received 

under the SBOP, as well as proposed 

SBOP reporting requirements.ii

Form: Treasury’s portal, various 

templates. 

Affected Public: State, Territorial and 

Tribal governments, small businesses. 

Estimated Number of Respondents: 

100 for application submission; 15 for 

reporting. 


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