I 
111TH CONGRESS 
1ST SESSION 
H. R. 267 
To amend the Internal Revenue Code of 1986 to expand the availability 
of the Internal Revenue Service’s Taxpayer Assistance Centers. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2009 
Ms. EDDIE BERNICE JOHNSON of Texas introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to expand 
the availability of the Internal Revenue Service’s Tax-
payer Assistance Centers. 
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 ‘‘Expanding Tax Assist-
ance Act of 2009’’. 
SEC. 2. EXPANDED AVAILABILITY OF TAXPAYER ASSIST-
ANCE CENTERS. 
(a) IN GENERAL.—Subchapter E of chapter 77 of the 
Internal Revenue Code of 1986 (relating to miscellaneous 
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provisions) is amended by adding at the end the following 
new section: 
‘‘SEC. 7529. TAXPAYER ASSISTANCE CENTERS. 
‘‘(a) IN GENERAL.—The Secretary shall, subject to 
the availability of appropriated funds, take steps to ensure 
the expanded availability of Taxpayer Assistance Centers 
with the goal of providing at least 1 Taxpayer Assistance 
Center in each district represented by a Member of the 
House of Representatives. 
‘‘(b) USE OF VOLUNTEERS AND PRIVATE CONTRAC-
TORS.—To carry out the expansion required by subsection 
(a), the Secretary may use the services of— 
‘‘(1) volunteers, 
‘‘(2) organizations described in section 501(c) 
and exempt from tax under section 501(a), and 
‘‘(3) persons engaged in the trade or business 
of providing the type of assistance otherwise pro-
vided by employees of the Internal Revenue Service 
at Taxpayer Assistance Centers. 
‘‘(c) FEES.— 
‘‘(1) IN GENERAL.—Not more than a nominal 
fee shall be charged for services provided at Tax-
payer Assistance Centers. 
‘‘(2) FREE
SERVICES
FOR
CERTAIN
INDIVID-
UALS.—No fee shall be charged for services provided 
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at Taxpayer Assistance Centers for any individual 
whose income does not exceed 250 percent of the 
poverty level, as determined in accordance with cri-
teria established by the Director of the Office of 
Management and Budget. 
‘‘(3) EXCEPTION FOR ACTUAL COSTS.—Para-
graphs (1) and (2) shall not apply to reimbursement 
of actual costs incurred. 
‘‘(d) GRANTS.—The Secretary may, subject to the 
availability of appropriated funds, make grants and enter 
into contracts to secure the assistance of persons described 
in paragraph (2) and (3) of subsection (b) at Taxpayer 
Assistance Centers.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter E of chapter 77 of such Code is amended 
by adding at the end the following new item: 
‘‘Sec. 7529. Taxpayer assistance centers.’’. 
(c) MAINTENANCE OF EXISTING CENTERS.—Nothing 
in this Act shall be construed to permit the closure of any 
Taxpayer Assistance Center operating on the date of the 
enactment of this Act until each district represented by 
a Member of the House of Representatives that is served 
by such Center is served by a Taxpayer Assistance Center 
located in such district. 
Æ 
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