SECTION 1. GRANTS TO SMALL BUSINESS DEVELOPMENT 
CENTERS AND WOMEN’S BUSINESS CENTERS 
TO ADDRESS RISING COSTS OF TAX COMPLI-
ANCE FOR SMALL BUSINESS CONCERNS. 
(a) GRANT AUTHORITY.—The Administrator of the 
Small Business Administration may award a grant under 
this section to a small business development center or a 
women’s business center for the purposes of assisting own-
ers of small business concerns in complying with the Inter-
nal Revenue Code of 1986 and communicating with the 
Internal Revenue Service. 
(b) APPLICATION.—Each applicant for a grant under 
this section shall submit to the Administrator an applica-
tion in such form as the Administrator may require. The 
application shall include information regarding the appli-
cant’s goals and objectives for helping address the con-
cerns of owners of small business concerns related to com-
pliance with the Internal Revenue Code of 1986. 
(c) APPLICABILITY OF GRANT REQUIREMENTS.—An 
applicant for a grant under this section shall comply with 
all of the requirements applicable to a grantee under sec-
tion 21 or section 29 of the Small Business Act, except 
that the matching funds requirements of such sections 
shall not apply. 
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(d) USE OF FUNDS.—A recipient of a grant under 
this section shall use the grant only for the purposes de-
scribed in subsection (a), including working with— 
(1) the Internal Revenue Service, including 
local offices of the Office of the Taxpayer Advocate, 
to help reduce tax compliance costs for such owners; 
and 
(2) owners of small business concerns who are 
subject to an audit by the Internal Revenue Service. 
(e) MINIMUM GRANT AMOUNT.—A grant awarded 
under this section may not be in an amount less than 
$200,000. 
(f) COOPERATIVE AGREEMENTS AND CONTRACTS.— 
The Administrator may enter into a cooperative agree-
ment or contract with the recipient of a grant under this 
section to provide additional assistance for the purposes 
described in subsection (a). 
(g) REPORT TO ADMINISTRATOR.—Not later than 18 
months after the date of receipt of a grant under this sec-
tion, the recipient of the grant shall submit to the Admin-
istrator a report describing how the grant funds were 
used. 
(h) EVALUATION OF PROGRAM.—Not later than 3 
years after the date of the enactment of this Act, the Ad-
ministrator shall submit to Congress a report that con-
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tains an evaluation of the grant program established 
under this section. 
(i) DEFINITIONS.—In this section: 
(1) ADMINISTRATOR.—The term ‘‘Adminis-
trator’’ means the Administrator of the Small Busi-
ness Administration. 
(2) SMALL
BUSINESS
CONCERN.—The term 
‘‘small business concern’’ has the meaning given 
such term under section 3 of the Small Business Act 
(15 U.S.C. 632). 
(3) SMALL
BUSINESS
DEVELOPMENT
CEN-
TER.—The term ‘‘small business development cen-
ter’’ has the meaning given such term in section 3 
of the Small Business Act (15 U.S.C. 632). 
(4) WOMEN’S
BUSINESS
CENTER.—The term 
‘‘women’s business center’’ means a women’s busi-
ness center described under section 29 of the Small 
Business Act (15 U.S.C. 656). 
(j) LIMITATION ON USE OF FUNDS.—The Adminis-
trator may carry out this section only with amounts appro-
priated specifically to carry out this section under sub-
section (k). 
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(k) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to carry out this section 
$5,000,000 for each of fiscal years 2020 and 2021. 
Æ 
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