II 

115TH CONGRESS 

1ST SESSION S. 193 

To facilitate nationwide availability of volunteer income tax assistance for 

low-income and underserved populations, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 23, 2017 

Mr. BROWN (for himself and Mr. COONS) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To facilitate nationwide availability of volunteer income tax 

assistance for low-income and underserved populations, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Volunteer Income Tax 

5 Assistance (VITA) Act’’. 

6 SEC. 2. FINDINGS. 

7 Congress makes the following findings: 

8 (1) Community Volunteer Income Tax Assist9 ance (VITA) programs offer tax preparation and re10 lated financial services, free of charge, to middleVerDate Sep 11 2014 00:11 Jan 31, 2017 Jkt 069200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S193.IS S193

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1 and low-income individuals and families. The major2 ity of individuals served by VITA programs have an3 nual household earnings below $54,000. 

4 (2) During the 2016 Federal income tax filing 

5 season, VITA programs filed more than 3,800,000 

6 Federal income tax returns. This included more than 

7 714,000 returns for the earned income tax credit 

8 (EITC), helping program recipients claim approxi9 mately $1,100,000,000 in earned income tax credits 

10 on their Federal tax refunds. One in every five tax11 payers who were eligible to claim the EITC failed to 

12 do so. 

13 (3) VITA programs assist underserved tax14 payers, including low-wage workers, persons with 

15 disabilities, the elderly, Native Americans, rural pop16 ulations, and taxpayers with limited English pro17 ficiency. 

18 (4) In 2016, clients of VITA programs elec19 tronically filed their tax returns at a much higher 

20 rate (96.5 percent) than the general population 

21 (86.4 percent). 

22 (5) Electronic returns cost the Internal Rev23 enue Service considerably less to process ($0.22 per 

24 return) than paper returns ($4.09 per return). 


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1 (6) The high rate of electronic filing by VITA 

2 programs saves the Internal Revenue Service mil3 lions of dollars each year. 

4 (7) An Internal Revenue Service survey has 

5 shown that very low-income taxpayers are twice as 

6 likely as the general population to visit a Taxpayer 

7 Assistance Center and half as likely to use the Inter8 nal Revenue Service Web site. Volunteer tax prepa9 ration programs serve as an accessible and cost-ef10 fective alternative to other Internal Revenue Service 

11 channels. 

12 (8) Internal Revenue Service estimates from fis13 cal year 2005 found that the volunteer preparation 

14 program cost $12.01 per contact, while Taxpayer 

15 Assistance Centers and assisted toll-free calls aver16 aged $28.73 and $19.46 per contact, respectively. 

17 (9) The number of tax returns prepared by the 

18 VITA program increased 100 percent between the 

19 2014 (1,900,000 returns) and 2016 (3,800,000 re20 turns) tax filing seasons. 

21 (10) During tax filing season 2016, 298 organi22 zations applied to the Internal Revenue Service seek23 ing more than $24,300,000 in grant funding 

24 through the VITA program, an amount which was 

25 more than double the available resources, and 210 


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1 organizations received grants at a median grant of 

2 approximately $40,000. 

3 SEC. 3. DEFINITIONS. 

4 As used in this Act: 

5 (1) QUALIFIED RETURN PREPARATION PRO6 GRAM.—The term ‘‘qualified return preparation pro7 gram’’ means any program— 

8 (A) which provides assistance to individ9 uals, not less than 90 percent of whom are low10 income taxpayers, in preparing and filing Fed11 eral income tax returns, including schedules re12 porting sole proprietorship or farm income, 

13 (B) which is administered by a qualified 

14 entity, 

15 (C) in which all of the volunteers who as16 sist in the preparation of Federal income tax 

17 returns meet the training requirements pre18 scribed by the Secretary, and 

19 (D) which uses a quality review process 

20 which reviews 100 percent of all returns. 

21 (2) QUALIFIED ENTITY.— 

22 (A) IN GENERAL.—The term ‘‘qualified en23 tity’’ means any entity which— 

24 (i) is described in subparagraph (B), 


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1 (ii) is in compliance with Federal tax 

2 filing and payment requirements, 

3 (iii) is not debarred or suspended 

4 from Federal contracts, grants, or coopera5 tive agreements, and 

6 (iv) agrees to provide documentation 

7 to substantiate any matching funds pro8 vided under the VITA grant program. 

9 (B) ENTITY DESCRIBED.—An entity is de10 scribed in this subparagraph if such entity is— 

11 (i) an institution of higher education 

12 which is described in section 102 (other 

13 than subsection (a)(1)(C) thereof) of the 

14 Higher Education Act of 1965 (20 U.S.C. 

15 1088), as in effect on the date of the en16 actment of this Act, and which has not 

17 been disqualified from participating in a 

18 program under title IV of the Higher Edu19 cation Act of 1965, 

20 (ii) an organization described in sec21 tion 501(c) of the Internal Revenue Code 

22 of 1986 and exempt from tax under sec23 tion 501(a) of such Code, 

24 (iii) a State or local government agen25 cy, including— 


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1 (I) a county or municipal govern2 ment agency, 

3 (II) an Indian tribe, as defined in 

4 section 4(13) of the Native American 

5 Housing Assistance and Self-Deter6 mination Act of 1996 (25 U.S.C. 

7 4103(13)), including any tribally des8 ignated housing entity (as defined in 

9 section 4(22) of such Act (25 U.S.C. 

10 4103(22))), tribal subsidiary, subdivi11 sion, or other wholly owned tribal en12 tity, and 

13 (III) a State government agency, 

14 but only if no other entity described in 

15 this subparagraph is available to as16 sist the targeted population or com17 munity, 

18 (iv) a local, State, regional, or na19 tional coalition (with one lead organization 

20 which meets the eligibility requirements of 

21 clause (i), (ii), or (iii) acting as the appli22 cant organization), or 

23 (v) a Cooperative Extension Service 

24 office, but only if no other entity described 


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1 in this subparagraph is available to assist 

2 the targeted population or community. 

3 (3) LOW-INCOME TAXPAYERS.—The term ‘‘low4 income taxpayer’’ means a taxpayer who has an in5 come which does not exceed 250 percent of the pov6 erty level, as determined in accordance with criteria 

7 established by the Director of the Office of Manage8 ment and Budget. 

9 (4) UNDERSERVED POPULATION.—The term 

10 ‘‘underserved population’’ includes populations of 

11 persons with disabilities, persons with limited 

12 English proficiency, Native Americans, individuals 

13 living in rural areas, and the elderly. 

14 (5) LEAD NATIONAL ORGANIZATION.—The term 

15 ‘‘lead national organization’’ means an organization 

16 described in section 501(c) of the Internal Revenue 

17 Code of 1986 and exempt from tax under section 

18 501(a) of such Code which has demonstrated, to the 

19 satisfaction of the Secretary— 

20 (A) capacity in a minimum of 15 States, 

21 territories, or tribal areas, 

22 (B) expertise in the provision of tax prepa23 ration services to low-income taxpayers and un24 derserved populations, 


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1 (C) an ability to train program leadership 

2 and staff, 

3 (D) capacity to disseminate information 

4 throughout the United States, and 

5 (E) capacity to— 

6 (i) maintain a Web site through which 

7 information is disseminated in an easily ac8 cessible manner, and 

9 (ii) provide technical assistance and 

10 training through Web-based technologies. 

11 (6) SECRETARY.—The term ‘‘Secretary’’ means 

12 the Secretary of the Treasury or the Secretary’s del13 egate. 

14 SEC. 4. GRANTS TO FACILITATE NATIONWIDE AVAIL15 ABILITY OF VOLUNTEER INCOME TAX ASSIST16 ANCE FOR LOW-INCOME AND UNDERSERVED 

17 POPULATIONS. 

18 (a) IN GENERAL.—The Secretary, through the Inter19 nal Revenue Service, shall establish a Community Volun20 teer Income Tax Assistance Matching Grant Program 

21 (hereinafter in this section referred to as the ‘‘VITA grant 

22 program’’). Except as otherwise provided in this section, 

23 the VITA grant program shall be administered in the 

24 same manner as the Community Volunteer Income Tax 

25 Assistance matching grants demonstration program estabVerDate Sep 11 2014 00:11 Jan 31, 2017 Jkt 069200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S193.IS S193

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1 lished under title I of division D of the Consolidated Ap2 propriations Act, 2008. 

3 (b) MATCHING GRANTS.— 

4 (1) IN GENERAL.—The Secretary shall make 

5 available grants under the VITA grant program to 

6 provide matching funds for the development, expan7 sion, or continuation of qualified return preparation 

8 programs assisting low-income taxpayers and mem9 bers of underserved populations. 

10 (2) APPLICATION.—In order to be eligible for a 

11 grant under this section, a qualified return prepara12 tion program shall submit an application to the Sec13 retary at such time, in such manner, and containing 

14 such information as the Secretary may reasonably 

15 require for each fiscal year. 

16 (3) PRIORITY.—In awarding grants under this 

17 section, the Secretary shall give priority to applica18 tions— 

19 (A) demonstrating assistance to low-in20 come taxpayers, with emphasis on outreach to 

21 and services for persons with an income at or 

22 below 250 percent of the Federal poverty level, 

23 as determined in accordance with criteria estab24 lished by the Director of the Office of Manage25 ment and Budget, 


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1 (B) demonstrating taxpayer outreach and 

2 education around available income supports and 

3 refundable credits such as the earned income 

4 tax credit under section 32 of the Internal Rev5 enue Code of 1986, and 

6 (C) demonstrating specific outreach and 

7 focus on one or more underserved populations. 

8 (4) USE OF FUNDS.—Qualified return prepara9 tion programs receiving a grant under this section 

10 may use the grant for— 

11 (A) ordinary and necessary costs associ12 ated with program operation in accordance with 

13 Cost Principles Circulars as set forth by the Of14 fice of Management and Budget, 

15 (B) outreach and educational activities re16 lating to eligibility and availability of income 

17 supports available through the Internal Revenue 

18 Code of 1986, such as the earned income tax 

19 credit, and 

20 (C) services related to financial education 

21 and capability, asset development, and the es22 tablishment of savings accounts in connection 

23 with tax return preparation. 

24 (5) DURATION OF GRANTS.— 


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1 (A) IN GENERAL.—Except as provided in 

2 subparagraph (B), a grant awarded under this 

3 section shall be for a period of 1 year and shall 

4 not be renewed other than through an applica5 tion under paragraph (2). 

6 (B) EXTENDED GRANTS.—The Secretary 

7 may award a grant under this section for a pe8 riod of not more than 3 years to any qualified 

9 return preparation program which— 

10 (i) received a grant under this section 

11 for the preceding year, and 

12 (ii) received a score of 90 percent or 

13 better on a technical evaluation. 

14 (c) PROMOTION AND REFERRAL.— 

15 (1) PROMOTION.—The Secretary shall promote 

16 the benefits of, and encourage the use of, tax prepa17 ration through the Volunteer Income Tax Assistance 

18 program through the use of mass communications, 

19 referrals, and other means. 

20 (2) INTERNAL REVENUE SERVICE REFER21 RALS.—The Secretary may refer taxpayers to quali22 fied return preparation programs receiving funding 

23 under this section. 

24 (3) VITA GRANTEE REFERRAL.—Qualified re25 turn preparation programs receiving a grant under 


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1 this section are encouraged to refer, as appropriate, 

2 to local or regional Low Income Tax Clinics individ3 uals who are eligible to receive services at such clin4 ics. 

5 (d) AUTHORIZATION OF APPROPRIATIONS.— 

6 (1) IN GENERAL.—For each of fiscal years 

7 2017, 2018, 2019, 2020, and 2021, there are au8 thorized to be appropriated $30,000,000 to carry 

9 out the purposes of this section. 

10 (2) RESERVATION.—From the funds appro11 priated under paragraph (1) for any fiscal year, the 

12 Secretary shall reserve not more than 3 percent for 

13 administration of the program. 

14 (3) AVAILABILITY.—Amounts appropriated pur15 suant to the authority of paragraph (1) shall remain 

16 available without fiscal year limitation until ex17 pended. 

18 SEC. 5. NATIONAL CENTER TO PROMOTE QUALITY, EXCEL19 LENCE, AND EVALUATION IN VOLUNTEER IN20 COME TAX ASSISTANCE. 

21 (a) NATIONAL CENTER TO PROMOTE QUALITY, EX22 CELLENCE, AND EVALUATION IN VOLUNTEER INCOME

23 TAX ASSISTANCE.— 

24 (1) ESTABLISHMENT.—There is hereby estab25 lished the National Center to Promote Quality, ExVerDate Sep 11 2014 00:11 Jan 31, 2017 Jkt 069200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\S193.IS S193

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1 cellence, and Evaluation in Volunteer Income Tax 

2 Assistance (hereinafter in this section referred to as 

3 the ‘‘Center’’). 

4 (2) PURPOSE.—The Center shall— 

5 (A) promote the adoption of a universally 

6 accessible volunteer training platform for the 

7 preparation of Federal income tax returns, 

8 (B) provide capacity-building technical as9 sistance to qualified return preparation pro10 gram managers, 

11 (C) identify and disseminate best practices 

12 related to tax site management emerging from 

13 States, community-based organizations, non14 profit providers, and local government entities, 

15 (D) support outreach and marketing ef16 forts to encourage the use of qualified return 

17 preparation programs receiving funding under 

18 section 4, and 

19 (E) provide evaluation of programs and ac20 tivities funded under this Act, including— 

21 (i) identification, both in aggregate 

22 and disaggregate, of gaps in services for 

23 low-income taxpayers and underserved pop24 ulations, and 


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1 (ii) independent evaluation of progress 

2 toward program objectives, as defined by 

3 the Secretary. 

4 (3) ADMINISTRATION.— 

5 (A) IN GENERAL.—The Secretary shall— 

6 (i) designate, through a competitive 

7 process, one qualified entity to be the lead 

8 national organization, and 

9 (ii) provide an annual grant to the 

10 lead national organization designated 

11 under clause (i). 

12 (B) DUTIES OF LEAD NATIONAL ORGANI13 ZATION.—The lead national organization shall 

14 use funds provided through the grant in sub15 paragraph (A)(ii) to— 

16 (i) carry out the purposes of the Cen17 ter, and 

18 (ii) make subgrants as provided in 

19 subsection (b). 

20 (b) SUBGRANTS.— 

21 (1) IN GENERAL.—The lead national organiza22 tion shall make available subgrants to eligible orga23 nizations to facilitate specialized technical assistance 

24 in reaching one or more underserved populations. 


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1 (2) ELIGIBLE ORGANIZATION.—For purposes of 

2 this subsection, the term ‘‘eligible organization’’ 

3 means any organization which— 

4 (A) is described in section 501(c) of the 

5 Internal Revenue Code of 1986 and exempt 

6 from tax under section 501(a) of such Code, 

7 (B) has, to the satisfaction of the lead na8 tional organization, demonstrated expertise and 

9 evidenced-based practices in specialized out10 reach to, and service of, one or more under11 served populations, and 

12 (C) has, to the satisfaction of the lead na13 tional organization, demonstrated expertise in 

14 the provision of specialized technical assistance 

15 relating to qualified return preparation pro16 grams for one or more targeted underserved 

17 populations. 

18 (3) APPLICATION.—In order to be eligible for a 

19 subgrant under this subsection, an eligible organiza20 tion shall submit an application to the lead national 

21 organization at such time, in such manner, and con22 taining such information as the lead national organi23 zation may reasonably require for each fiscal year. 


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1 (4) USE OF FUNDS.—An eligible organization 

2 which receives a subgrant under this subsection shall 

3 assist the Center by— 

4 (A) providing technical assistance to quali5 fied return preparation programs with targeted 

6 outreach and assistance to one or more under7 served populations, and 

8 (B) including strategies for the provision 

9 of technical assistance targeting individuals and 

10 families with annual household earnings at or 

11 below 250 percent of the poverty line within the 

12 underserved populations served by the subgrant. 

13 (5) SUBGRANT AMOUNT.— 

14 (A) IN GENERAL.—Each year, the lead na15 tional organization shall make available sub16 grants which, in the aggregate, do not exceed 

17 40 percent of the grant received under sub18 section (a). 

19 (B) UNDERSERVED POPULATIONS.—Of the 

20 amount of subgrants provided under subpara21 graph (A)— 

22 (i) not less than 25 percent shall be 

23 dedicated to specialized technical assist24 ance in serving taxpayers with disabilities, 


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1 (ii) not less than 25 percent shall be 

2 dedicated to specialized technical assist3 ance in serving limited English speaking 

4 taxpayers, and 

5 (iii) not less than 25 percent shall be 

6 dedicated to specialized technical assist7 ance in serving Native American taxpayers. 

8 (6) DURATION OF SUBGRANTS.—A subgrant 

9 awarded under this subsection shall be for a period 

10 of 1 year and shall not be renewed other than 

11 through an application under paragraph (3). 

12 (c) AUTHORIZATION OF APPROPRIATIONS.— 

13 (1) IN GENERAL.—For each of fiscal years 

14 2017, 2018, 2019, 2020, and 2021, there are au15 thorized to be appropriated $5,000,000 to carry out 

16 the purposes of this section. 

17 (2) AVAILABILITY.—Amounts appropriated pur18 suant to the authority of paragraph (1) shall remain 

19 available without fiscal year limitation until ex20 pended. 

21 SEC. 6. NATIONAL SERVICE PROGRAMS TO PROVIDE TAX 

22 PREPARATION ASSISTANCE. 

23 (a) VISTA.—Section 103(a) of the Domestic Volun24 teer Service Act of 1973 (42 U.S.C. 4953(a)) is amend25 ed— 


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1 (1) in paragraph (12), by striking ‘‘and’’ at the 

2 end; 

3 (2) in paragraph (13), by striking the period 

4 and inserting ‘‘; and’’; and 

5 (3) by adding at the end the following: 

6 ‘‘(14) in connection with tax preparation assist7 ance programs for low-income and older individuals 

8 and families, particularly Volunteer Income Tax As9 sistance and Tax Counseling for the Elderly pro10 grams.’’. 

11 (b) NATIONAL SERVICE SENIOR CORPS.—Section 

12 225(b) of the Domestic Volunteer Service Act of 1973 (42 

13 U.S.C. 5025(b)) is amended by adding at the end the fol14 lowing: 

15 ‘‘(17) Programs that promote financial literacy 

16 and financial empowerment, such as through pro17 viding tax preparation assistance to low-income or 

18 elderly individuals.’’. 

19 (c) AMERICORPS.—Section 122(a)(5)(B) of the Na20 tional and Community Service Act of 1990 (42 U.S.C. 

21 12572(a)(5)(B)) is amended— 

22 (1) in clause (x), by striking ‘‘and’’ at the end; 

23 (2) by redesignating clause (xi) as clause (xii); 

24 and 

25 (3) by inserting after clause (x) the following: 


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1 ‘‘(xi) carrying out tax preparation as2 sistance programs for low-income and older 

3 individuals and families, particularly Vol4 unteer Income Tax Assistance and Tax 

5 Counseling for the Elderly programs; and’’. 

6 (d) NATIONAL CIVILIAN COMMUNITY CORPS.—Sec7 tion 157(a)(1) of the National and Community Service Act 

8 of 1990 (42 U.S.C. 12617(a)(1)) is amended by striking 

9 ‘‘urban and rural development’’ and inserting ‘‘rural and 

10 urban development, including improving financial capabili11 ties of urban residents through tax assistance programs’’. 

12 (e) SOCIAL INNOVATION FUNDS PILOT PROGRAM.— 

13 Section 198K(f)(3) of the National and Community Serv14 ice Act of 1990 (42 U.S.C. 12653k(f)(3)) is amended— 

15 (1) in subparagraph (G), by striking ‘‘or’’ at 

16 the end; 

17 (2) in subparagraph (H), by adding ‘‘or’’ at the 

18 end; and 

19 (3) by adding at the end the following: 

20 ‘‘(I) financial literacy for low-income and 

21 older individuals and families, particularly 

22 through assisting low-income and older individ23 uals and families with tax preparation;’’. 

24 (f) NOTIFICATION FROM THE INTERNAL REVENUE

25 SERVICE.— 


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1 (1) IN GENERAL.—The Secretary of the Treas2 ury, acting through the Commissioner of Internal 

3 Revenue, shall provide notification to any eligible or4 ganization (as defined in paragraph (3)), at such 

5 time and in such manner as is determined appro6 priate by the Secretary, that such organization may 

7 be eligible for additional assistance through pro8 grams which are administered by the Corporation 

9 for National and Community Service, including— 

10 (A) the National Service Trust program 

11 under subtitle C of title I of the National and 

12 Community Service Act of 1990 (42 U.S.C. 

13 12571 et seq.); 

14 (B) the National Civilian Community 

15 Corps Program under subtitle E of title I of the 

16 National and Community Service Act of 1990 

17 (42 U.S.C. 12611 et seq.); 

18 (C) the Volunteers in Service to America 

19 program under part A of title I of the Domestic 

20 Volunteer Service Act of 1973 (42 U.S.C. 4951 

21 et seq.); 

22 (D) the Social Innovation Funds grant 

23 program under part III of subtitle H of title I 

24 of the National and Community Service Act of 

25 1990 (42 U.S.C. 12653k); 


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1 (E) the Volunteer Generation Fund pro2 gram under section 198P of the National and 

3 Community Service Act of 1990 (42 U.S.C. 

4 12653p); and 

5 (F) the National Senior Service Corps pro6 grams, including the Retired and Senior Volun7 teer Program, under title II of the Domestic 

8 Volunteer Service Act of 1973 (42 U.S.C. 5000 

9 et seq.). 

10 (2) NOTIFICATION.—The notification described 

11 in paragraph (1) shall provide resources for eligible 

12 organizations to apply to programs described in such 

13 paragraph and direct such organizations to materials 

14 available on the public website of the Corporation 

15 for National and Community Service. The Chief Ex16 ecutive Officer of the Corporation for National and 

17 Community Service (or the Chief Executive Officer’s 

18 designee) shall prepare those resources and mate19 rials. 

20 (3) ELIGIBLE ORGANIZATION.—The term ‘‘eligi21 ble organization’’ means— 

22 (A) a qualified entity which administers a 

23 qualified return preparation program that re24 ceives or has received a grant from the Com25 missioner of Internal Revenue; or 


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1 (B) an organization which enters into or 

2 has entered into an agreement with the Sec3 retary of the Treasury under section 163 of the 

4 Revenue Act of 1978 (26 U.S.C. 7804 note) to 

5 provide tax counseling assistance for elderly in6 dividuals in the preparation of their Federal in7 come tax returns. 

8 (g) MATCHING FUNDS REQUIREMENTS.—Section 

9 121(e)(2) of the National and Community Service Act of 

10 1990 (42 U.S.C. 12571(e)(2)) is amended by striking 

11 ‘‘laws)’’ and inserting ‘‘laws, but including funds made 

12 available under the Community Volunteer Income Tax As13 sistance Matching Grant Program established under sec14 tion 4 of the Volunteer Income Tax Assistance (VITA) 

15 Act.’’. 

Æ 


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