I 
115TH CONGRESS 
1ST SESSION 
H. R. 605 
To facilitate nationwide availability of volunteer income tax assistance for 
low-income and underserved populations, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 23, 2017 
Mr. DANNY K. DAVIS of Illinois introduced the following bill; which was re-
ferred to the Committee on Ways and Means, and in addition to the 
Committee on Education and the Workforce, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To facilitate nationwide availability of volunteer income tax 
assistance for low-income and underserved populations, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Volunteer Income Tax 
Assistance (VITA) Act’’. 
SEC. 2. FINDINGS. 
Congress makes the following findings: 
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(1) Community Volunteer Income Tax Assist-
ance (VITA) programs offer tax preparation and re-
lated financial services, free of charge, to middle- 
and low-income individuals and families. The major-
ity of individuals served by VITA programs have an-
nual household earnings below $54,000. 
(2) During the 2016 Federal income tax filing 
season, VITA programs filed more than 3.8 million 
Federal income tax returns. This included more than 
714,000 returns for the earned income tax credit 
(EITC), helping program recipients claim $1.1 bil-
lion in EITC on their Federal tax refunds. One in 
five taxpayers who were eligible to claim the EITC 
failed to do so. 
(3) VITA programs assist underserved tax-
payers, including low-wage workers, persons with 
disabilities, the elderly, Native Americans, rural pop-
ulations, and taxpayers with limited English pro-
ficiency. 
(4) In 2016, clients of VITA programs elec-
tronically filed their tax returns at a much higher 
rate (96.5 percent) than the general population 
(86.4 percent). 
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(5) Electronic returns cost the Internal Rev-
enue Service considerably less to process ($0.22 per 
return) than paper returns ($4.09 per return). 
(6) The high rate of electronic filing by VITA 
sites saves the Internal Revenue Service millions of 
dollars per year. 
(7) An Internal Revenue Service survey has 
shown that very low-income taxpayers are twice as 
likely as the general population to visit a Taxpayer 
Assistance Center and half as likely to use the Inter-
nal Revenue Service Web site. Volunteer tax prepa-
ration programs serve as an accessible and cost-ef-
fective alternative to other Internal Revenue Service 
channels. 
(8) Internal Revenue Service estimates from fis-
cal year 2005 found that the volunteer preparation 
program cost $12.01 per contact, while Taxpayer 
Assistance Centers and assisted toll-free calls aver-
aged $28.73 and $19.46 per contact, respectively. 
(9) The number of tax returns prepared by the 
VITA program increased 100 percent between the 
2014 (1.9 million) and 2016 (3.8 million) tax filing 
seasons. 
(10) During tax filing season 2016, 298 organi-
zations applied to the Internal Revenue Service seek-
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ing more than $24.3 million in grant funding 
through the VITA program—more than double the 
available resources—and 210 organizations received 
grants at a median grant of approximately $40,000. 
SEC. 3. DEFINITIONS. 
As used in this Act: 
(1) QUALIFIED
RETURN
PREPARATION
PRO-
GRAM.—The term ‘‘qualified return preparation pro-
gram’’ means any program— 
(A) which provides assistance to individ-
uals, not less than 90 percent of whom are low- 
income taxpayers, in preparing and filing Fed-
eral income tax returns, including schedules re-
porting sole proprietorship or farm income, 
(B) which is administered by a qualified 
entity, 
(C) in which all of the volunteers who as-
sist in the preparation of Federal income tax 
returns meet the training requirements pre-
scribed by the Secretary, and 
(D) which uses a quality review process 
which reviews 100 percent of all returns. 
(2) QUALIFIED ENTITY.— 
(A) IN GENERAL.—The term ‘‘qualified en-
tity’’ means any entity which— 
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(i) is described in subparagraph (B), 
(ii) is in compliance with Federal tax 
filing and payment requirements, 
(iii) is not debarred or suspended 
from Federal contracts, grants, or coopera-
tive agreements, and 
(iv) agrees to provide documentation 
to substantiate any matching funds pro-
vided under the VITA grant program. 
(B) ENTITY DESCRIBED.—An entity is de-
scribed in this subparagraph if such entity is— 
(i) an institution of higher education 
which is described in section 102 (other 
than subsection (a)(1)(C) thereof) of the 
Higher Education Act of 1965 (20 U.S.C. 
1088), as in effect on the date of the en-
actment of this Act, and which has not 
been disqualified from participating in a 
program under title IV of the Higher Edu-
cation Act of 1965, 
(ii) an organization described in sec-
tion 501(c) of the Internal Revenue Code 
of 1986 and exempt from tax under sec-
tion 501(a) of such Code, 
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(iii) a State or local government agen-
cy, including— 
(I) a county or municipal govern-
ment agency, 
(II) an Indian tribe, as defined in 
section 4(13) of the Native American 
Housing Assistance and Self-Deter-
mination Act of 1996 (25 U.S.C. 
4103(13)), including any tribally des-
ignated housing entity (as defined in 
section 4(22) of such Act (25 U.S.C. 
4103(22))), tribal subsidiary, subdivi-
sion, or other wholly owned tribal en-
tity, and 
(III) a State government agency, 
but only if no other entity described in 
this subparagraph is available to as-
sist the targeted population or com-
munity, 
(iv) a local, State, regional, or na-
tional coalition (with one lead organization 
which meets the eligibility requirements of 
clause (i), (ii), or (iii) acting as the appli-
cant organization), or 
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(v) a Cooperative Extension Service 
office, but only if no other entity described 
in this subparagraph is available to assist 
the targeted population or community. 
(3) LOW-INCOME TAXPAYERS.—The term ‘‘low- 
income taxpayer’’ means a taxpayer who has an in-
come which does not exceed 250 percent of the pov-
erty level, as determined in accordance with criteria 
established by the Director of the Office of Manage-
ment and Budget. 
(4) UNDERSERVED
POPULATION.—The term 
‘‘underserved population’’ includes populations of 
persons with disabilities, persons with limited 
English proficiency, Native Americans, individuals 
living in rural areas, and the elderly. 
(5) LEAD NATIONAL ORGANIZATION.—The term 
‘‘lead national organization’’ means an organization 
described in section 501(c) of the Internal Revenue 
Code of 1986 and exempt from tax under section 
501(a) of such Code which has demonstrated, to the 
satisfaction of the Secretary— 
(A) capacity in a minimum of 15 States, 
territories, or tribal areas, 
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(B) expertise in the provision of tax prepa-
ration services to low-income taxpayers and un-
derserved populations, 
(C) an ability to train program leadership 
and staff, 
(D) capacity to disseminate information 
throughout the United States, and 
(E) capacity to— 
(i) maintain a Web site through which 
information is disseminated in an easily ac-
cessible manner, and 
(ii) provide technical assistance and 
training through Web-based technologies. 
(6) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
SEC. 4. GRANTS TO FACILITATE NATIONWIDE AVAIL-
ABILITY OF VOLUNTEER INCOME TAX ASSIST-
ANCE FOR LOW-INCOME AND UNDERSERVED 
POPULATIONS. 
(a) IN GENERAL.—The Secretary, through the Inter-
nal Revenue Service, shall establish a Community Volun-
teer Income Tax Assistance Matching Grant Program 
(hereinafter in this section referred to as the ‘‘VITA grant 
program’’). Except as otherwise provided in this section, 
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the VITA grant program shall be administered in the 
same manner as the Community Volunteer Income Tax 
Assistance matching grants demonstration program estab-
lished under title I of division D of the Consolidated Ap-
propriations Act, 2008. 
(b) MATCHING GRANTS.— 
(1) IN GENERAL.—The Secretary shall make 
available grants under the VITA grant program to 
provide matching funds for the development, expan-
sion, or continuation of qualified return preparation 
programs assisting low-income taxpayers and mem-
bers of underserved populations. 
(2) APPLICATION.—In order to be eligible for a 
grant under this section, a qualified return prepara-
tion program shall submit an application to the Sec-
retary at such time, in such manner, and containing 
such information as the Secretary may reasonably 
require for each fiscal year. 
(3) PRIORITY.—In awarding grants under this 
section, the Secretary shall give priority to applica-
tions— 
(A) demonstrating assistance to low-in-
come taxpayers, with emphasis on outreach to 
and services for persons with an income at or 
below 250 percent of the Federal poverty level, 
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as determined in accordance with criteria estab-
lished by the Director of the Office of Manage-
ment and Budget, 
(B) demonstrating taxpayer outreach and 
education around available income supports and 
refundable credits such as the earned income 
tax credit under section 32 of the Internal Rev-
enue Code of 1986, and 
(C) demonstrating specific outreach and 
focus on one or more underserved populations. 
(4) USE OF FUNDS.—Qualified return prepara-
tion programs receiving a grant under this section 
may use the grant for— 
(A) ordinary and necessary costs associ-
ated with program operation in accordance with 
Cost Principles Circulars as set forth by the Of-
fice of Management and Budget, 
(B) outreach and educational activities re-
lating to eligibility and availability of income 
supports available through the Internal Revenue 
Code of 1986, such as the earned income tax 
credit, and 
(C) services related to financial education 
and capability, asset development, and the es-
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tablishment of savings accounts in connection 
with tax return preparation. 
(5) DURATION OF GRANTS.— 
(A) IN GENERAL.—Except as provided in 
subparagraph (B), a grant awarded under this 
section shall be for a period of 1 year and shall 
not be renewed other than through an applica-
tion under paragraph (2). 
(B) EXTENDED
GRANTS.—The Secretary 
may award a grant under this section for a pe-
riod of not more than 3 years to any qualified 
return preparation program which— 
(i) received a grant under this section 
for the preceding year, and 
(ii) received a score of 90 percent or 
better on a technical evaluation. 
(c) PROMOTION AND REFERRAL.— 
(1) PROMOTION.—The Secretary shall promote 
the benefits of, and encourage the use of, tax prepa-
ration through the Volunteer Income Tax Assistance 
program through the use of mass communications, 
referrals, and other means. 
(2) INTERNAL
REVENUE
SERVICE
REFER-
RALS.—The Secretary may refer taxpayers to quali-
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fied return preparation programs receiving funding 
under this section. 
(3) VITA GRANTEE REFERRAL.—Qualified re-
turn preparation programs receiving a grant under 
this section are encouraged to refer, as appropriate, 
to local or regional Low Income Tax Clinics individ-
uals who are eligible to receive services at such clin-
ics. 
(d) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN
GENERAL.—For each of fiscal years 
2017, 2018, 2019, 2020, and 2021, there are au-
thorized to be appropriated $30,000,000 to carry 
out the purposes of this section. 
(2) RESERVATION.—From the funds appro-
priated under paragraph (1) for any fiscal year, the 
Secretary shall reserve not more than 3 percent for 
administration of the program. 
(3) AVAILABILITY.—Amounts appropriated pur-
suant to the authority of paragraph (1) shall remain 
available without fiscal year limitation until ex-
pended. 
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SEC. 5. NATIONAL CENTER TO PROMOTE QUALITY, EXCEL-
LENCE, AND EVALUATION IN VOLUNTEER IN-
COME TAX ASSISTANCE. 
(a) NATIONAL CENTER TO PROMOTE QUALITY, EX-
CELLENCE, AND EVALUATION IN VOLUNTEER INCOME 
TAX ASSISTANCE.— 
(1) ESTABLISHMENT.—There is hereby estab-
lished the National Center to Promote Quality, Ex-
cellence, and Evaluation in Volunteer Income Tax 
Assistance (hereinafter in this section referred to as 
the ‘‘Center’’). 
(2) PURPOSE.—The Center shall— 
(A) promote the adoption of a universally 
accessible volunteer training platform for the 
preparation of Federal income tax returns, 
(B) provide capacity-building technical as-
sistance to qualified return preparation pro-
gram managers, 
(C) identify and disseminate best practices 
related to tax site management emerging from 
States, community-based organizations, non-
profit providers, and local government entities, 
(D) support outreach and marketing ef-
forts to encourage the use of qualified return 
preparation programs receiving funding under 
section 4, and 
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(E) provide evaluation of programs and ac-
tivities funded under this Act, including— 
(i) identification, both in aggregate 
and disaggregate, of gaps in services for 
low-income taxpayers and underserved pop-
ulations, and 
(ii) independent evaluation of progress 
toward program objectives, as defined by 
the Secretary. 
(3) ADMINISTRATION.— 
(A) IN GENERAL.—The Secretary shall— 
(i) designate, through a competitive 
process, one qualified entity to be the lead 
national organization, and 
(ii) provide an annual grant to the 
lead 
national 
organization 
designated 
under clause (i). 
(B) DUTIES OF LEAD NATIONAL ORGANI-
ZATION.—The lead national organization shall 
use funds provided through the grant in sub-
paragraph (A)(ii) to— 
(i) carry out the purposes of the Cen-
ter, and 
(ii) make subgrants as provided in 
subsection (b). 
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(b) SUBGRANTS.— 
(1) IN GENERAL.—The lead national organiza-
tion shall make available subgrants to eligible orga-
nizations to facilitate specialized technical assistance 
in reaching one or more underserved populations. 
(2) ELIGIBLE ORGANIZATION.—For purposes of 
this subsection, the term ‘‘eligible organization’’ 
means any organization which— 
(A) is described in section 501(c) of the 
Internal Revenue Code of 1986 and exempt 
from tax under section 501(a) of such Code, 
(B) has, to the satisfaction of the lead na-
tional organization, demonstrated expertise and 
evidenced-based practices in specialized out-
reach to, and service of, one or more under-
served populations, and 
(C) has, to the satisfaction of the lead na-
tional organization, demonstrated expertise in 
the provision of specialized technical assistance 
relating to qualified return preparation pro-
grams for one or more targeted underserved 
populations. 
(3) APPLICATION.—In order to be eligible for a 
subgrant under this subsection, an eligible organiza-
tion shall submit an application to the lead national 
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organization at such time, in such manner, and con-
taining such information as the lead national organi-
zation may reasonably require for each fiscal year. 
(4) USE OF FUNDS.—An eligible organization 
which receives a subgrant under this subsection shall 
assist the Center by— 
(A) providing technical assistance to quali-
fied return preparation programs with targeted 
outreach and assistance to one or more under-
served populations, and 
(B) including strategies for the provision 
of technical assistance targeting individuals and 
families with annual household earnings at or 
below 250 percent of the poverty line within the 
underserved populations served by the subgrant. 
(5) SUBGRANT AMOUNT.— 
(A) IN GENERAL.—Each year, the lead na-
tional organization shall make available sub-
grants which, in the aggregate, do not exceed 
40 percent of the grant received under sub-
section (a). 
(B) UNDERSERVED POPULATIONS.—Of the 
amount of subgrants provided under subpara-
graph (A)— 
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(i) not less than 25 percent shall be 
dedicated to specialized technical assist-
ance in serving taxpayers with disabilities, 
(ii) not less than 25 percent shall be 
dedicated to specialized technical assist-
ance in serving limited English speaking 
taxpayers, and 
(iii) not less than 25 percent shall be 
dedicated to specialized technical assist-
ance in serving Native American taxpayers. 
(6) DURATION
OF
SUBGRANTS.—A subgrant 
awarded under this subsection shall be for a period 
of 1 year and shall not be renewed other than 
through an application under paragraph (3). 
(c) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN
GENERAL.—For each of fiscal years 
2017, 2018, 2019, 2020, and 2021, there are au-
thorized to be appropriated $5,000,000 to carry out 
the purposes of this section. 
(2) AVAILABILITY.—Amounts appropriated pur-
suant to the authority of paragraph (1) shall remain 
available without fiscal year limitation until ex-
pended. 
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SEC. 6. NATIONAL SERVICE PROGRAMS TO PROVIDE TAX 
PREPARATION ASSISTANCE. 
(a) VISTA.—Section 103(a) of the Domestic Volun-
teer Service Act of 1973 (42 U.S.C. 4953(a)) is amend-
ed— 
(1) in paragraph (12), by striking ‘‘and’’ at the 
end; 
(2) in paragraph (13), by striking the period 
and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(14) in connection with tax preparation assist-
ance programs for low-income and older individuals 
and families, particularly Volunteer Income Tax As-
sistance and Tax Counseling for the Elderly pro-
grams.’’. 
(b) NATIONAL SERVICE SENIOR CORPS.—Section 
225(b) of the Domestic Volunteer Service Act of 1973 (42 
U.S.C. 5025(b)) is amended by adding at the end the fol-
lowing: 
‘‘(17) Programs that promote financial literacy 
and financial empowerment, such as through pro-
viding tax preparation assistance to low-income or 
elderly individuals.’’. 
(c) AMERICORPS.—Section 122(a)(5)(B) of the Na-
tional and Community Service Act of 1990 (42 U.S.C. 
12572(a)(5)(B)) is amended— 
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(1) in clause (x), by striking ‘‘and’’ at the end; 
(2) by redesignating clause (xi) as clause (xii); 
and 
(3) by inserting after clause (x) the following: 
‘‘(xi) carrying out tax preparation as-
sistance programs for low-income and older 
individuals and families, particularly Vol-
unteer Income Tax Assistance and Tax 
Counseling for the Elderly programs; and’’. 
(d) NATIONAL CIVILIAN COMMUNITY CORPS.—Sec-
tion 157(a)(1) of the National and Community Service Act 
of 1990 (42 U.S.C. 12617(a)(1)) is amended by striking 
‘‘urban and rural development’’ and inserting ‘‘rural and 
urban development, including improving financial capabili-
ties of urban residents through tax assistance programs’’. 
(e) SOCIAL INNOVATION FUNDS PILOT PROGRAM.— 
Section 198K(f)(3) of the National and Community Serv-
ice Act of 1990 (42 U.S.C. 12653k(f)(3)) is amended— 
(1) in subparagraph (G), by striking ‘‘or’’ at 
the end; 
(2) in subparagraph (H), by adding ‘‘or’’ at the 
end; and 
(3) by adding at the end the following: 
‘‘(I) financial literacy for low-income and 
older individuals and families, particularly 
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through assisting low-income and older individ-
uals and families with tax preparation;’’. 
(f) NOTIFICATION FROM THE INTERNAL REVENUE 
SERVICE.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury, acting through the Commissioner of Internal 
Revenue, shall provide notification to any eligible or-
ganization (as defined in paragraph (3)), at such 
time and in such manner as is determined appro-
priate by the Secretary, that such organization may 
be eligible for additional assistance through pro-
grams which are administered by the Corporation 
for National and Community Service, including— 
(A) the National Service Trust program 
under subtitle C of title I of the National and 
Community Service Act of 1990 (42 U.S.C. 
12571 et seq.); 
(B) the National Civilian Community 
Corps Program under subtitle E of title I of the 
National and Community Service Act of 1990 
(42 U.S.C. 12611 et seq.); 
(C) the Volunteers in Service to America 
program under part A of title I of the Domestic 
Volunteer Service Act of 1973 (42 U.S.C. 4951 
et seq.); 
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(D) the Social Innovation Funds grant 
program under part III of subtitle H of title I 
of the National and Community Service Act of 
1990 (42 U.S.C. 12653k); 
(E) the Volunteer Generation Fund pro-
gram under section 198P of the National and 
Community Service Act of 1990 (42 U.S.C. 
12653p); and 
(F) the National Senior Service Corps pro-
grams, including the Retired and Senior Volun-
teer Program, under title II of the Domestic 
Volunteer Service Act of 1973 (42 U.S.C. 5000 
et seq.). 
(2) NOTIFICATION.—The notification described 
in paragraph (1) shall provide resources for eligible 
organizations to apply to programs described in such 
paragraph and direct such organizations to materials 
available on the public website of the Corporation 
for National and Community Service. The Chief Ex-
ecutive Officer of the Corporation for National and 
Community Service (or the Chief Executive Officer’s 
designee) shall prepare those resources and mate-
rials. 
(3) ELIGIBLE ORGANIZATION.—The term ‘‘eligi-
ble organization’’ means— 
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(A) a qualified entity which administers a 
qualified return preparation program that re-
ceives or has received a grant from the Com-
missioner of Internal Revenue; or 
(B) an organization which enters into or 
has entered into an agreement with the Sec-
retary of the Treasury under section 163 of the 
Revenue Act of 1978 (26 U.S.C. 7804 note) to 
provide tax counseling assistance for elderly in-
dividuals in the preparation of their Federal in-
come tax returns. 
(g) MATCHING
FUNDS
REQUIREMENTS.—Section 
121(e)(2) of the National and Community Service Act of 
1990 (42 U.S.C. 12571(e)(2)) is amended by striking 
‘‘laws)’’ and inserting ‘‘laws, but including funds made 
available under the Community Volunteer Income Tax As-
sistance Matching Grant Program established under sec-
tion 4 of the Volunteer Income Tax Assistance (VITA) 
Act.’’. 
Æ 
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