H. R. 3151—13 
respect to statistical information provided to the Secretary 
for review, or received from the Secretary, under section 
6108(d).’’. 
(c) SALARY
OF
NATIONAL
TAXPAYER
ADVOCATE.—Section 
7803(c)(1)(B)(i) is amended by striking ‘‘, or, if the Secretary of 
the Treasury so determines, at a rate fixed under section 9503 
of such title’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as otherwise provided in this sub-
section, the amendments made by this section shall take effect 
on the date of the enactment of this Act. 
(2) SALARY OF NATIONAL TAXPAYER ADVOCATE.—The amend-
ment made by subsection (c) shall apply to compensation paid 
to individuals appointed as the National Taxpayer Advocate 
after March 31, 2019. 
SEC. 
1302. 
MODERNIZATION 
OF 
INTERNAL 
REVENUE 
SERVICE 
ORGANIZATIONAL STRUCTURE. 
(a) IN GENERAL.—Not later than September 30, 2020, the Sec-
retary of the Treasury (or the Secretary’s delegate) shall submit 
to Congress a comprehensive written plan to redesign the organiza-
tion of the Internal Revenue Service. Such plan shall— 
(1) ensure the successful implementation of the priorities 
specified by Congress in this Act; 
(2) prioritize taxpayer services to ensure that all taxpayers 
easily and readily receive the assistance that they need; 
(3) streamline the structure of the agency including mini-
mizing the duplication of services and responsibilities within 
the agency; 
(4) best position the Internal Revenue Service to combat 
cybersecurity and other threats to the Internal Revenue Service; 
and 
(5) address whether the Criminal Investigation Division 
of the Internal Revenue Service should report directly to the 
Commissioner of Internal Revenue. 
(b) REPEAL OF RESTRICTION ON ORGANIZATIONAL STRUCTURE 
OF INTERNAL REVENUE SERVICE.—Paragraph (3) of section 1001(a) 
of the Internal Revenue Service Restructuring and Reform Act 
of 1998 shall cease to apply beginning 1 year after the date on 
which the plan described in subsection (a) is submitted to Congress. 
Subtitle E—Other Provisions 
SEC. 1401. RETURN PREPARATION PROGRAMS FOR APPLICABLE TAX-
PAYERS. 
(a) IN GENERAL.—Chapter 77 is amended by inserting after 
section 7526 the following new section: 
‘‘SEC. 7526A. RETURN PREPARATION PROGRAMS FOR APPLICABLE 
TAXPAYERS. 
‘‘(a) ESTABLISHMENT OF VOLUNTEER INCOME TAX ASSISTANCE 
MATCHING
GRANT
PROGRAM.—The Secretary shall establish a 
Community Volunteer Income Tax Assistance Matching Grant Pro-
gram under which the Secretary may, subject to the availability 
of appropriated funds, make grants to provide matching funds for 
the development, expansion, or continuation of qualified return
H. R. 3151—14 
preparation programs assisting applicable taxpayers and members 
of underserved populations. 
‘‘(b) USE OF FUNDS.— 
‘‘(1) IN GENERAL.—Qualified return preparation programs 
may use grants received under this section for— 
‘‘(A) ordinary and necessary costs associated with pro-
gram operation in accordance with cost principles under 
the applicable Office of Management and Budget circular, 
including— 
‘‘(i) wages or salaries of persons coordinating the 
activities of the program, 
‘‘(ii) developing training materials, conducting 
training, and performing quality reviews of the returns 
prepared under the program, 
‘‘(iii) equipment purchases, and 
‘‘(iv) vehicle-related expenses associated with 
remote or rural tax preparation services, 
‘‘(B) outreach and educational activities described in 
subsection (c)(2)(B), and 
‘‘(C) services related to financial education and capa-
bility, asset development, and the establishment of savings 
accounts in connection with tax return preparation. 
‘‘(2) REQUIREMENT OF MATCHING FUNDS.—A qualified return 
preparation program must provide matching funds on a dollar- 
for-dollar basis for all grants provided under this section. 
Matching funds may include— 
‘‘(A) the salary (including fringe benefits) of individuals 
performing services for the program, 
‘‘(B) the cost of equipment used in the program, and 
‘‘(C) other ordinary and necessary costs associated with 
the program. 
Indirect expenses, including general overhead of any entity 
administering the program, shall not be counted as matching 
funds. 
‘‘(c) APPLICATION.— 
‘‘(1) IN GENERAL.—Each applicant for a grant under this 
section shall submit an application to the Secretary at such 
time, in such manner, and containing such information as 
the Secretary may reasonably require. 
‘‘(2) PRIORITY.—In awarding grants under this section, the 
Secretary shall give priority to applications which dem-
onstrate— 
‘‘(A) assistance to applicable taxpayers, with emphasis 
on outreach to, and services for, such taxpayers, 
‘‘(B) taxpayer outreach and educational activities 
relating to eligibility and availability of income supports 
available through this title, including the earned income 
tax credit, and 
‘‘(C) specific outreach and focus on one or more under-
served populations. 
‘‘(3) AMOUNTS
TAKEN
INTO
ACCOUNT.—In determining 
matching grants under this section, the Secretary shall only 
take into account amounts provided by the qualified return 
preparation program for expenses described in subsection (b). 
‘‘(d) PROGRAM ADHERENCE.— 
‘‘(1) IN GENERAL.—The Secretary shall establish procedures 
for, and shall conduct not less frequently than once every
H. R. 3151—15 
5 calendar years during which a qualified return preparation 
program is operating under a grant under this section, periodic 
site visits— 
‘‘(A) to ensure the program is carrying out the purposes 
of this section, and 
‘‘(B) to determine whether the program meets such 
program adherence standards as the Secretary shall by 
regulation or other guidance prescribe. 
‘‘(2) ADDITIONAL REQUIREMENTS FOR GRANT RECIPIENTS NOT 
MEETING PROGRAM ADHERENCE STANDARDS.—In the case of any 
qualified return preparation program which— 
‘‘(A) is awarded a grant under this section, and 
‘‘(B) is subsequently determined— 
‘‘(i) not to meet the program adherence standards 
described in paragraph (1)(B), or 
‘‘(ii) not to be otherwise carrying out the purposes 
of this section, 
such program shall not be eligible for any additional grants 
under this section unless such program provides sufficient docu-
mentation of corrective measures established to address any 
such deficiencies determined. 
‘‘(e) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED RETURN PREPARATION PROGRAM.—The term 
‘qualified return preparation program’ means any program— 
‘‘(A) which provides assistance to individuals, not less 
than 90 percent of whom are applicable taxpayers, in pre-
paring and filing Federal income tax returns, 
‘‘(B) which is administered by a qualified entity, 
‘‘(C) in which all volunteers who assist in the prepara-
tion of Federal income tax returns meet the training 
requirements prescribed 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 entity’ means 
any entity which— 
‘‘(i) is an eligible organization, 
‘‘(ii) is in compliance with Federal tax filing and 
payment requirements, 
‘‘(iii) is not debarred or suspended from Federal 
contracts, grants, or cooperative agreements, and 
‘‘(iv) agrees to provide documentation to substan-
tiate any matching funds provided pursuant to the 
grant program under this section. 
‘‘(B) 
ELIGIBLE
ORGANIZATION.—The 
term 
‘eligible 
organization’ means— 
‘‘(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. 
1002), as in effect on the date of the enactment of 
this section, and which has not been disqualified from 
participating in a program under title IV of such Act, 
‘‘(ii) an organization described in section 501(c) 
and exempt from tax under section 501(a), 
‘‘(iii) a local government agency, including— 
‘‘(I) a county or municipal government agency, 
and
H. R. 3151—16 
‘‘(II) an Indian tribe, as defined in section 
4(13) of the Native American Housing Assistance 
and Self-Determination Act of 1996 (25 U.S.C. 
4103(13)), 
including 
any 
tribally 
designated 
housing entity (as defined in section 4(22) of such 
Act (25 U.S.C. 4103(22))), tribal subsidiary, sub-
division, or other wholly owned tribal entity, 
‘‘(iv) a local, State, regional, or national coalition 
(with one lead organization which meets the eligibility 
requirements of clause (i), (ii), or (iii) acting as the 
applicant organization), or 
‘‘(v) in the case of applicable taxpayers and mem-
bers of underserved populations with respect to which 
no organizations described in the preceding clauses 
are available— 
‘‘(I) a State government agency, or 
‘‘(II) an office providing Cooperative Extension 
services (as established at the land-grant colleges 
and universities under the Smith-Lever Act of May 
8, 1914). 
‘‘(3) APPLICABLE
TAXPAYERS.—The term ‘applicable tax-
payer’ means a taxpayer whose income for the taxable year 
does not exceed an amount equal to the completed phaseout 
amount under section 32(b) for a married couple filing a joint 
return with three or more qualifying children, as determined 
in a revenue procedure or other published guidance. 
‘‘(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, members of the Armed Forces 
and their spouses, and the elderly. 
‘‘(f) SPECIAL RULES AND LIMITATIONS.— 
‘‘(1) DURATION OF GRANTS.—Upon application of a qualified 
return preparation program, the Secretary is authorized to 
award a multi-year grant not to exceed 3 years. 
‘‘(2) AGGREGATE
LIMITATION.—Unless otherwise provided 
by specific appropriation, the Secretary shall not allocate more 
than $30 million per fiscal year (exclusive of costs of admin-
istering the program) to grants under this section. 
‘‘(g) PROMOTION OF PROGRAMS.— 
‘‘(1) IN GENERAL.—The Secretary shall promote tax prepara-
tion through qualified return preparation programs through 
the use of mass communications and other means. 
‘‘(2) PROVISION
OF
INFORMATION
REGARDING
QUALIFIED 
RETURN PREPARATION PROGRAMS.—The Secretary may provide 
taxpayers information regarding qualified return preparation 
programs receiving grants under this section. 
‘‘(3) REFERRALS TO LOW-INCOME TAXPAYER CLINICS.—Quali-
fied return preparation programs receiving a grant under this 
section are encouraged, in appropriate cases, to— 
‘‘(A) advise taxpayers of the availability of, and eligi-
bility requirements for receiving, advice and assistance 
from qualified low-income taxpayer clinics receiving 
funding under section 7526, and 
‘‘(B) provide information regarding the location of, and 
contact information for, such clinics.’’.