4103(12)), including any tribally des-
ignated housing entity (as defined in 
section 4(21) of such Act (25 U.S.C. 
4103(21))), tribal subsidiary, subdivi-
sion, or other wholly owned tribal en-
tity, and 
(III) a State government agency, 
but only if no other eligible organiza-
tion is available to assist the targeted 
population or community, 
(iv) local, State, regional, or national 
coalition (with one lead organization which 
meets the eligibility requirements of clause 
(i), (ii), or (iii) acting as the applicant or-
ganization), or 
(v) a Cooperative Extension Service 
office, but only if no other eligible organi-
zation is available to assist the targeted 
population or community. 
(3) LOW-INCOME TAXPAYERS.—The term ‘‘low- 
income taxpayer’’ means a taxpayer who has an in-
come which does not exceed 250 percent of the pov-
erty level, as determined in accordance with criteria 
established by the Director of the Office of Manage-
ment and Budget. 
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(4) UNDERSERVED
POPULATION.—The term 
‘‘underserved population’’ includes populations of 
persons with disabilities, persons with limited 
English proficiency, Native Americans, individuals 
living in rural areas, and the elderly. 
(5) LEAD NATIONAL ORGANIZATION.—The term 
‘‘lead national organization’’ means an organization 
described in section 501(c) of the Internal Revenue 
Code of 1986 and exempt from tax under section 
501(a) of such Code which has demonstrated, to the 
satisfaction of the Secretary— 
(A) capacity in a minimum of 15 States, 
territories, or tribal areas, 
(B) expertise in the provision of tax prepa-
ration services to low-income taxpayers and un-
derserved populations, 
(C) an ability to train program leadership 
and staff, 
(D) capacity to disseminate information 
throughout the United States, and 
(E) capacity to— 
(i) maintain a Web site through which 
information is disseminated in an easily ac-
cessible manner, and 
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(ii) to provide technical assistance and 
training through Web-based technologies. 
(6) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
SEC. 4. GRANTS TO FACILITATE NATIONWIDE AVAIL-
ABILITY OF VOLUNTEER INCOME TAX ASSIST-
ANCE FOR LOW-INCOME AND UNDERSERVED 
POPULATIONS. 
(a) IN GENERAL.—The Secretary, through the Inter-
nal Revenue Service, shall establish a Community Volun-
teer Income Tax Assistance Matching Grant Program 
(hereinafter in this section referred to as the ‘‘VITA grant 
program’’). Except as otherwise provided in this section, 
the VITA grant program shall be administered in the 
same manner as the Community Volunteer Income Tax 
Assistance matching grants demonstration program estab-
lished under title I of division D of the Consolidated Ap-
propriations Act, 2008. 
(b) MATCHING GRANTS.— 
(1) IN GENERAL.—The Secretary shall make 
available grants under the VITA grant program to 
provide matching funds for the development, expan-
sion, or continuation of qualified return preparation 
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programs assisting low-income taxpayers and mem-
bers of underserved populations. 
(2) APPLICATION.—In order to be eligible for a 
grant under this section, a qualified return prepara-
tion program shall submit an application to the Sec-
retary at such time, in such manner, and containing 
such information as the Secretary may reasonably 
require for each fiscal year. 
(3) PRIORITY.—In awarding grants under this 
section, the Secretary shall give priority to applica-
tions— 
(A) demonstrating assistance to low-in-
come taxpayers, with emphasis on outreach to 
and services for persons with an income at or 
below 250 percent of the Federal poverty level, 
as determined in accordance with criteria estab-
lished by the Director of the Office of Manage-
ment and Budget, 
(B) demonstrating taxpayer outreach and 
education around available income supports and 
refundable credits such as the earned income 
tax credit under section 32 of the Internal Rev-
enue Code of 1986, and 
(C) demonstrating specific outreach and 
focus on one or more underserved populations. 
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(4) USE OF FUNDS.—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, 
(B) outreach and educational activities re-
lating to eligibility and availability of income 
supports available through the Internal Revenue 
Code of 1986, such as the earned income tax 
credit, and 
(C) services related to financial education 
and capability, asset development, and the es-
tablishment of savings accounts in connection 
with tax return preparation. 
(5) DURATION OF GRANTS.— 
(A) IN GENERAL.—Except as provided in 
subparagraph (B), a grant awarded under this 
section shall be for a period of 1 year and shall 
not be renewed other than through an applica-
tion under paragraph (2). 
(B) EXTENDED
GRANTS.—The Secretary 
may award a grant under this section for a pe-
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riod of not more than 3 years to any qualified 
return preparation program which— 
(i) received a grant under this section 
for the preceding year, and 
(ii) received a score of 90 percent or 
better on a technical evaluation. 
(c) PROMOTION AND REFERRAL.— 
(1) PROMOTION.—The Secretary shall promote 
the benefits of, and encourage the use of, tax prepa-
ration through the Volunteer Income Tax Assistance 
program 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 Tax Clinics individ-
uals who are eligible to receive services at such clin-
ics. 
(d) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN
GENERAL.—For each of fiscal years 
2017, 2018, 2019, 2020, and 2021, there are au-
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thorized to be appropriated $30,000,000 to carry 
out the purposes of this section. 
(2) RESERVATION.—From the funds appro-
priated under paragraph (1) for any fiscal year, the 
Secretary shall reserve not more than 3 percent for 
administration of the program. 
(3) AVAILABILITY.—Amounts appropriated pur-
suant to the authority of paragraph (1) shall remain 
available without fiscal year limitation until ex-
pended. 
SEC. 5. NATIONAL CENTER TO PROMOTE QUALITY, EXCEL-
LENCE, AND EVALUATION IN VOLUNTEER IN-
COME TAX ASSISTANCE. 
(a) NATIONAL CENTER TO PROMOTE QUALITY, EX-
CELLENCE, AND EVALUATION IN VOLUNTEER INCOME 
TAX ASSISTANCE.— 
(1) ESTABLISHMENT.—There is hereby estab-
lished the National Center to Promote Quality, Ex-
cellence, and Evaluation in Volunteer Income Tax 
Assistance (hereinafter in this section referred to as 
the ‘‘Center’’). 
(2) PURPOSE.—The Center shall— 
(A) promote the adoption of a universally 
accessible volunteer training platform for the 
preparation of Federal income tax returns, 
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(B) provide capacity-building technical as-
sistance to qualified return preparation pro-
gram managers, 
(C) identify and disseminate best practices 
related to tax site management emerging from 
States, community-based organizations, non-
profit providers, and local government entities, 
(D) support outreach and marketing ef-
forts to encourage the use of qualified return 
preparation programs receiving funding under 
section 4, and 
(E) provide evaluation of programs and ac-
tivities funded under this Act, including— 
(i) identification, both in aggregate 
and disaggregate, of gaps in services for 
low-income taxpayers and underserved pop-
ulations, and 
(ii) independent evaluation of progress 
toward program objectives, as defined by 
the Secretary. 
(3) ADMINISTRATION.— 
(A) IN GENERAL.—The Secretary shall— 
(i) designate, through a competitive 
process, one qualified entity to be the lead 
national organization, and 
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(ii) provide an annual grant to the 
lead 
national 
organization 
designated 
under clause (i). 
(B) DUTIES OF LEAD NATIONAL ORGANI-
ZATION.—The lead national organization shall 
use funds provided through the grant in sub-
paragraph (A)(ii) to— 
(i) carry out the purposes of the Cen-
ter, and 
(ii) make subgrants as provided in 
subsection (b). 
(b) SUBGRANTS.— 
(1) IN GENERAL.—The lead national organiza-
tion shall make available subgrants to eligible orga-
nizations to facilitate specialized technical assistance 
in reaching one or more underserved populations. 
(2) ELIGIBLE ORGANIZATION.—For purposes of 
this subsection, the term ‘‘eligible organization’’ 
means any organization which— 
(A) is described in section 501(c) of the 
Internal Revenue Code of 1986 and exempt 
from tax under section 501(a) of such Code, 
(B) has, to the satisfaction of the lead na-
tional organization, demonstrated expertise and 
evidenced-based practices in specialized out-
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reach to, and service of, one or more under-
served populations, and 
(C) has, to the satisfaction of the lead na-
tional organization, demonstrated expertise in 
the provision of specialized technical assistance 
relating to qualified return preparation pro-
grams for one or more targeted underserved 
populations. 
(3) APPLICATION.—In order to be eligible for a 
subgrant under this subsection, an eligible organiza-
tion shall submit an application to the lead national 
organization at such time, in such manner, and con-
taining such information as the lead national organi-
zation may reasonably require for each fiscal year. 
(4) USE OF FUNDS.—An eligible organization 
which receives a subgrant under this subsection shall 
assist the Center by— 
(A) providing technical assistance to quali-
fied return preparation programs with targeted 
outreach and assistance to one or more under-
served populations, and 
(B) including strategies for the provision 
of technical assistance targeting individuals and 
families with annual household earnings at or 
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below 250 percent of the poverty line within the 
underserved populations served by the subgrant. 
(5) SUBGRANT AMOUNT.— 
(A) IN GENERAL.—Each year, the lead na-
tional organization shall make available sub-
grants which, in the aggregate, do not exceed 
40 percent of the grant received under sub-
section (a). 
(B) UNDERSERVED POPULATIONS.—Of the 
amount of subgrants provided under subpara-
graph (A)— 
(i) not less than 25 percent shall be 
dedicated to specialized technical assist-
ance in serving taxpayers with disabilities, 
(ii) not less than 25 percent shall be 
dedicated to specialized technical assist-
ance in serving limited English speaking 
taxpayers, and 
(iii) not less than 25 percent shall be 
dedicated to specialized technical assist-
ance in serving Native American taxpayers. 
(6) DURATION
OF
SUBGRANTS.—A subgrant 
awarded under this subsection shall be for a period 
of 1 year and shall not be renewed other than 
through an application under paragraph (3). 
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(c) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN
GENERAL.—For each of fiscal years 
2017, 2018, 2019, 2020, and 2021, there are au-
thorized to be appropriated $5,000,000 to carry out 
the purposes of this section. 
(2) AVAILABILITY.—Amounts appropriated pur-
suant to the authority of paragraph (1) shall remain 
available without fiscal year limitation until ex-
pended. 
Æ 
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