I 

112TH CONGRESS 

1ST SESSION H. R. 291 

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 

JANUARY 12, 2011 

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 2011’’. 

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

8 (a) IN GENERAL.—Subchapter E of chapter 77 of the 

9 Internal Revenue Code of 1986 (relating to miscellaneous 


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1 provisions) is amended by adding at the end the following 

2 new section: 

3 ‘‘SEC. 7529. TAXPAYER ASSISTANCE CENTERS. 

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

5 the availability of appropriated funds, take steps to ensure 

6 the expanded availability of Taxpayer Assistance Centers 

7 with the goal of providing at least 1 Taxpayer Assistance 

8 Center in each district represented by a Member of the 

9 House of Representatives. 

10 ‘‘(b) USE OF VOLUNTEERS AND PRIVATE CONTRAC11 TORS.—To carry out the expansion required by subsection 

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

13 ‘‘(1) volunteers, 

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

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

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

17 of providing the type of assistance otherwise pro18 vided by employees of the Internal Revenue Service 

19 at Taxpayer Assistance Centers. 

20 ‘‘(c) FEES.— 

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

22 fee shall be charged for services provided at Tax23 payer Assistance Centers. 

24 ‘‘(2) FREE SERVICES FOR CERTAIN INDIVID25 UALS.—No fee shall be charged for services provided 


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1 at Taxpayer Assistance Centers for any individual 

2 whose income does not exceed 250 percent of the 

3 poverty level, as determined in accordance with cri4 teria established by the Director of the Office of 

5 Management and Budget. 

6 ‘‘(3) EXCEPTION FOR ACTUAL COSTS.—Para7 graphs (1) and (2) shall not apply to reimbursement 

8 of actual costs incurred. 

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

10 availability of appropriated funds, make grants and enter 

11 into contracts to secure the assistance of persons described 

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

13 Assistance Centers.’’. 

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

15 for subchapter E of chapter 77 of such Code is amended 

16 by adding at the end the following new item: 

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

17 (c) MAINTENANCE OF EXISTING CENTERS.—Nothing 

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

19 Taxpayer Assistance Center operating on the date of the 

20 enactment of this Act until each district represented by 

21 a Member of the House of Representatives that is served 

22 by such Center is served by a Taxpayer Assistance Center 

23 located in such district. 

Æ 


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