income taxpayers, in preparing and filing Fed-
eral income tax returns, 
‘‘(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 
entity’ means any entity which— 
‘‘(i) is an eligible organization (as de-
scribed 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) ELIGIBLE ORGANIZATION.— 
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‘‘(i) IN GENERAL.—Subject to clause 
(ii), 
the 
term 
‘eligible 
organization’ 
means— 
‘‘(I) an institution of higher edu-
cation 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 enactment of this 
section, and which has not been dis-
qualified from participating in a pro-
gram under title IV of such Act, 
‘‘(II) an organization described 
in section 501(c) of the Internal Rev-
enue Code of 1986 and exempt from 
tax under section 501(a) of such 
Code, 
‘‘(III) a local government agency, 
including— 
‘‘(aa) a county or municipal 
government agency, and 
‘‘(bb) an Indian tribe, as de-
fined in section 4(13) of the Na-
tive American Housing Assist-
ance and Self-Determination Act 
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of 1996 (25 U.S.C. 4103(13)), 
including any tribally designated 
housing entity (as defined in sec-
tion 4(22) of such Act (25 
U.S.C. 4103(22))), tribal sub-
sidiary, 
subdivision, 
or 
other 
wholly owned tribal entity, or 
‘‘(IV) a local, State, regional, or 
national coalition (with one lead orga-
nization which meets the eligibility re-
quirements of subclause (I), (II), or 
(III) acting as the applicant organiza-
tion). 
‘‘(ii) ALTERNATIVE ELIGIBLE ORGANI-
ZATION.—If no eligible organization de-
scribed in clause (i) is available to assist 
the targeted population or community, the 
term ‘eligible organization’ shall include— 
‘‘(I) a State government agency, 
and 
‘‘(II) a Cooperative Extension 
Service office. 
‘‘(3) LOW-INCOME TAXPAYERS.—The term ‘low- 
income taxpayer’ means a taxpayer who has income 
for the taxable year which does not exceed an 
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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 pub-
lished guidance. 
‘‘(4) UNDERSERVED
POPULATION.—The term 
‘underserved population’ includes populations of per-
sons 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.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of the Internal Revenue Code of 1986 is 
amended by inserting after the item relating to section 
7526 the following new item: 
‘‘7526A. Return preparation programs for low-income taxpayers.’’. 
SEC. 4. SENSE OF THE HOUSE OF REPRESENTATIVES. 
It is the sense of the House of Representatives that 
the costs of carrying out this Act and the amendments 
made by this Act should be fully offset through— 
(1) the repeal of Public Law 115–97, with the 
exception of any provisions or amendments under 
such Public Law that provide relief to taxpayers 
with less than $100,000 in annual income; and 
(2) a fee, in such amount as is determined ap-
propriate by the Secretary of the Treasury for pur-
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poses of offsetting the costs of carrying out this Act 
and the amendments made by this Act, to be as-
sessed on any financial institution that has total 
consolidated assets of more than $50,000,000,000. 
Æ 
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