I 

110TH CONGRESS 

2D SESSION H. R. 5586 

To amend the Internal Revenue Code of 1986 to expand the availability 

of the Internal Revenue Service’s Taxpayer Assistance Centers. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 11, 2008 

Ms. EDDIE BERNICE JOHNSON of Texas introduced the following bill; which 

was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to expand 

the availability of the Internal Revenue Service’s Taxpayer Assistance Centers. 

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 ‘‘Expanding Tax Assist5 ance Act of 2008’’. 

6 SEC. 2. EXPANDED AVAILABILITY OF TAXPAYER ASSIST7 ANCE CENTERS. 

8 (a) IN GENERAL.—Chapter 77 of the Internal Rev9 enue Code of 1986 (relating to miscellaneous provisions) 

10 is amended by adding at the end the following new section: 


rwilkins on PROD1PC63 with BILLS
2 

•HR 5586 IH

1 ‘‘SEC. 7529. TAXPAYER ASSISTANCE CENTERS. 

2 ‘‘(a) IN GENERAL.—The Secretary shall, subject to 

3 the availability of appropriated funds, take steps to ensure 

4 the expanded availability of Taxpayer Assistance Centers 

5 with the goal of providing at least 1 Taxpayer Assistance 

6 Center in each district represented by a Member of the 

7 House of Representatives. 

8 ‘‘(b) USE OF VOLUNTEERS AND PRIVATE CONTRAC9 TORS.—To carry out the expansion required by subsection 

10 (a), the Secretary may use the services of— 

11 ‘‘(1) volunteers, 

12 ‘‘(2) organizations described in section 501(c) 

13 and exempt from tax under section 501(a), and 

14 ‘‘(3) persons engaged in the trade or business 

15 of providing the type of assistance otherwise pro16 vided by employees of the Internal Revenue Service 

17 at Taxpayer Assistance Centers. 

18 ‘‘(c) FEES.— 

19 ‘‘(1) IN GENERAL.—Not more than a nominal 

20 fee shall be charged for services provided at Tax21 payer Assistance Centers. 

22 ‘‘(2) FREE SERVICES FOR CERTAIN INDIVID23 UALS.—No fee shall be charged for services provided 

24 at Taxpayer Assistance Centers for any individual 

25 whose income does not exceed 250 percent of the 

26 poverty level, as determined in accordance with criVerDate Aug 31 2005 22:18 Mar 12, 2008 Jkt 069200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5586.IH H5586

rwilkins on PROD1PC63 with BILLS
3 

•HR 5586 IH

1 teria established by the Director of the Office of 

2 Management and Budget. 

3 ‘‘(3) EXCEPTION FOR ACTUAL COSTS.—Para4 graphs (1) and (2) shall not apply to reimbursement 

5 of actual costs incurred. 

6 ‘‘(d) GRANTS.—The Secretary may, subject to the 

7 availability of appropriated funds, make grants and enter 

8 into contracts to secure the assistance of persons described 

9 in paragraph (2) and (3) of subsection (b) at Taxpayer 

10 Assistance Centers.’’. 

11 (b) CLERICAL AMENDMENT.—The table of sections 

12 for chapter 77 of such Code is amended by adding at the 

13 end the following new item: 

‘‘Sec. 7529. Taxpayer assistance centers.’’. 

14 (c) MAINTENANCE OF EXISTING CENTERS.—Nothing 

15 in this Act shall be construed to permit the closure of any 

16 Taxpayer Assistance Center operating on the date of the 

17 enactment of this Act until each district represented by 

18 a Member of the House of Representatives that is served 

19 by such Center is served by a Taxpayer Assistance Center 

20 located in such district. 

Æ 


rwilkins on PROD1PC63 with BILLS