‘‘(G) a State government agency if no 
other eligible organization is available to assist 
the targeted population or community; 
‘‘(H) a Cooperative Extension Service of-
fice if no other eligible organization is available 
to assist the targeted population or community; 
and 
‘‘(I) a nonprofit Community Development 
Financial Institution (CDFI) and federally- and 
State-chartered credit union that qualifies for a 
tax exemption under sections 501(c)(1) and 
501(c)(14), respectively. 
‘‘(c) SPECIAL RULES AND LIMITATIONS.— 
‘‘(1) AGGREGATE
LIMITATION.—Unless other-
wise provided by specific appropriation, the Sec-
retary shall not allocate more than $35,000,000 per 
year (exclusive of costs of administering the pro-
gram) to grants under this section. 
‘‘(2) USE
OF
GRANTS
FOR
OVERHEAD
EX-
PENSES PROHIBITED.—No grant made under this 
section may be used for overhead expenses that are 
not directly related to any program or that are in-
curred by any institution sponsoring such program. 
‘‘(3) OTHER APPLICABLE RULES.—Rules simi-
lar to the rules under paragraphs (2) through (6) of 
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section 7526(c) shall apply with respect to the 
awarding of grants to qualified return preparation 
programs. 
‘‘(4) PROMOTION
OF
PROGRAMS.—The Sec-
retary is authorized to promote the benefits of and 
encourage the use of qualified VITA Plus through 
the use of mass communications, referrals, and other 
means.’’. 
(b) LOW-INCOME TAXPAYER CLINICS.— 
(1) INCREASE IN AUTHORIZED GRANTS.—Para-
graph (1) of section 7526(c) (relating to aggregate 
limitation) is amended by striking ‘‘$6,000,000’’ and 
inserting ‘‘$20,000,000’’. 
(2) USE OF GRANTS FOR OVERHEAD EXPENSES 
PROHIBITED.— 
(A) IN GENERAL.—Section 7526(c) (relat-
ing to special rules and limitations) is amended 
by adding at the end the following new para-
graph: 
‘‘(6) USE
OF
GRANTS
FOR
OVERHEAD
EX-
PENSES PROHIBITED.—No grant made under this 
section may be used for the overhead expenses that 
are not directly related to the clinic or that are of 
any institution sponsoring such clinic.’’. 
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(B) CONFORMING AMENDMENTS.—Section 
7526(c)(5) is amended— 
(i) by inserting ‘‘qualified’’ before 
‘‘low-income’’, and 
(ii) by striking the last sentence. 
(3) PROMOTION OF CLINICS.—Subsection (c) of 
section 7526 (relating to special rules and limita-
tions), as amended by paragraph (2), is amended by 
adding at the end the following new paragraph: 
‘‘(7) PROMOTION OF CLINICS.—The Secretary 
is authorized to promote the benefits of and encour-
age the use of qualified low-income taxpayer clinics 
through the use of mass communications, referrals, 
and other means.’’. 
(4) IRS REFERRALS TO CLINICS.—Subsection 
(c) of section 7526 (relating to special rules and lim-
itations), as amended by the preceding provisions of 
this subsection, is amended by adding at the end the 
following new paragraph: 
‘‘(8) IRS REFERRALS.—The Secretary may 
refer taxpayers to qualified low-income taxpayer clin-
ics receiving funding under this section.’’. 
(5) NOTICE OF AVAILABILITY OF CLINICS IN 
NOTICE OF DEFICIENCY.—Subsection (a) of section 
6212 (relating to general rule for notice of defi-
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ciency) is amended by inserting ‘‘, as well as notice 
regarding the availability of low-income taxpayer 
clinics and information about how to contact them’’ 
before the period at the end. 
(6) NOTICE OF AVAILABILITY OF CLINICS IN 
NOTICE OF HEARING UPON FILING OF NOTICE OF 
LIEN.—Subsection (a) of section 6320 (relating to 
requirement of notice) is amended by adding at the 
end the following new sentence: ‘‘Such notice shall 
include a notice to the taxpayer of the availability of 
low-income taxpayer clinics and information about 
how to contact them.’’. 
(7) NOTICE OF AVAILABILITY OF CLINICS IN 
NOTICE
AND
OPPORTUNITY
OF
HEARING
BEFORE 
LEVY.—Paragraph (3) of section 6330(a) is amend-
ed by adding at the end the following flush sentence: 
‘‘Such notice shall include a notice to the taxpayer 
of the availability of low-income taxpayer clinics and 
information about how to contact them.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 is amended by inserting after the item re-
lating to section 7526 the following new item: 
‘‘Sec. 7526A. Volunteer income tax assistance plus.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
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