‘‘SEC. 7526A. RETURN PREPARATION PROGRAMS FOR LOW- 
INCOME TAXPAYERS. 
‘‘(a) VOLUNTEER INCOME TAX ASSISTANCE MATCH-
ING GRANT PROGRAM.— 
‘‘(1) ESTABLISHMENT OF PROGRAM.—The Sec-
retary, through the Internal Revenue Service, shall 
establish a Community Volunteer Income Tax As-
sistance Matching Grant Program (hereinafter in 
this section referred to as the ‘VITA grant pro-
gram’). Except as otherwise provided in this section, 
the VITA grant program shall be administered in a 
manner which is substantially similar to the Commu-
nity Volunteer Income Tax Assistance matching 
grants demonstration program established under 
title I of division D of the Consolidated Appropria-
tions Act, 2008. 
‘‘(2) MATCHING GRANTS.— 
‘‘(A) IN
GENERAL.—The Secretary may, 
subject to the availability of appropriated funds, 
make available grants under the VITA grant 
program to provide matching funds for the de-
velopment, expansion, or continuation of quali-
fied return preparation programs assisting low- 
income taxpayers and members of underserved 
populations. 
‘‘(B) APPLICATION.— 
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‘‘(i) IN GENERAL.—Subject to clause 
(ii), in order to be eligible for a grant 
under this section, a qualified return prep-
aration program shall submit an applica-
tion to the Secretary at such time, in such 
manner, and containing such information 
as the Secretary may reasonably require. 
‘‘(ii) ACCURACY REVIEW.—In the case 
of any qualified return preparation pro-
gram which was awarded a grant under 
this section and was subsequently subject 
to a field site visit by the Internal Revenue 
Service (including through the Stakeholder 
Partnerships, Education, and Communica-
tion office) in which it was determined that 
the average accuracy rate for preparation 
of tax returns through such program was 
less than 90 percent, such program shall 
not be eligible for any additional grants 
under this section unless such program 
provides, as part of their application, suffi-
cient documentation regarding the correc-
tive measures established by such program 
to address the deficiencies identified fol-
lowing the field site visit. 
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‘‘(C) 
PRIORITY.—In 
awarding 
grants 
under this section, the Secretary shall give pri-
ority to applications— 
‘‘(i) demonstrating assistance to low- 
income taxpayers, with emphasis on out-
reach to and services for such taxpayers, 
‘‘(ii) demonstrating taxpayer outreach 
and educational activities relating to eligi-
bility and availability of income supports 
available through the Internal Revenue 
Code of 1986, such as the earned income 
tax credit, and 
‘‘(iii) demonstrating specific outreach 
and focus on one or more underserved pop-
ulations. 
‘‘(D) DURATION OF GRANTS.—Upon appli-
cation of a qualified return preparation pro-
gram, the Secretary is authorized to award a 
multi-year grant not to exceed 3 years. 
‘‘(3) AGGREGATE
LIMITATION.—Unless other-
wise provided by specific appropriation, the Sec-
retary shall not allocate more than $30,000,000 per 
fiscal year (exclusive of costs of administering the 
program) to carry out the purposes of this section. 
‘‘(b) USE OF FUNDS.— 
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‘‘(1) IN GENERAL.—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, including— 
‘‘(i) for wages or salaries of persons 
coordinating the activities of the program, 
‘‘(ii) to develop training materials, 
conduct training, and perform quality re-
views of the returns for which assistance 
has been provided under the program, and 
‘‘(iii) for equipment purchases and ve-
hicle-related expenses associated with re-
mote or rural tax preparation services, 
‘‘(B) outreach and educational activities 
described in subsection (a)(2)(C)(ii), and 
‘‘(C) services related to financial education 
and capability, asset development, and the es-
tablishment of savings accounts in connection 
with tax return preparation. 
‘‘(2) USE
OF
GRANTS
FOR
OVERHEAD
EX-
PENSES PROHIBITED.—No grant made under this 
section may be used for overhead expenses that are 
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not directly related to any qualified return prepara-
tion program. 
‘‘(c) PROMOTION AND REFERRAL.— 
‘‘(1) PROMOTION.—The Secretary shall pro-
mote the benefits of, and encourage the use of, tax 
preparation through qualified return preparation 
programs through the use of mass communications, 
referrals, and other means. 
‘‘(2) INTERNAL
REVENUE
SERVICE
REFER-
RALS.—The Secretary may refer taxpayers to quali-
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 Taxpayer Clinics in-
dividuals who are eligible to receive services at such 
clinics. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(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- 
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