trator under the home care services program, 
and 
‘‘(B) such other information as the Sec-
retary may require. 
‘‘(d) REGULATIONS.—The Secretary may prescribe 
such regulations or other guidance as may be necessary 
to carry out the purposes of this section, including requir-
ing deposits of any tax imposed under this subtitle.’’. 
(b) SERVICE RECIPIENT IDENTIFICATION RETURN 
TREATED AS INFORMATION RETURN.—Paragraph (3) of 
section 6724(d) is amended by striking ‘‘and’’ at the end 
of subparagraph (C)(ii), by striking the period at the end 
of subparagraph (D)(ii) and inserting ‘‘, and’’, and by 
adding at the end the following new subparagraph: 
‘‘(E) 
any 
requirement 
under 
section 
3511(c)(2).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for chapter 25 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 3511. Elderly and disabled individuals receiving in-home care under cer-
tain government programs.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid after December 
31, 2008. 
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SEC. 6. REFERRALS TO LOW-INCOME TAXPAYER CLINICS 
PERMITTED. 
(a) IN GENERAL.—Subsection (c) of section 7526 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(6) TREASURY
EMPLOYEES
PERMITTED
TO 
REFER TAXPAYERS TO QUALIFIED LOW-INCOME TAX-
PAYER CLINICS.—Notwithstanding any other provi-
sion of law, officers and employees of the Depart-
ment of the Treasury may refer taxpayers for advice 
and assistance to qualified low-income taxpayer clin-
ics receiving funding under this section.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to referrals made after the date 
of the enactment of this Act. 
SEC. 7. PROGRAMS FOR THE BENEFIT OF LOW-INCOME 
TAXPAYERS. 
(a) VOLUNTEER INCOME TAX ASSISTANCE PRO-
GRAMS.—Chapter 77 (relating to miscellaneous provi-
sions) is amended by inserting after section 7526 the fol-
lowing new section: 
‘‘SEC. 7526A. VOLUNTEER INCOME TAX ASSISTANCE PRO-
GRAMS. 
‘‘(a) IN GENERAL.—The Secretary may, subject to 
the availability of appropriated funds, make grants to pro-
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vide matching funds for the development, expansion, or 
continuation of volunteer income tax assistance programs. 
‘‘(b) VOLUNTEER INCOME TAX ASSISTANCE PRO-
GRAM.—For purposes of this section, the term ‘volunteer 
income tax assistance program’ means a program— 
‘‘(1) which does not charge taxpayers for its re-
turn preparation services, 
‘‘(2) which operates programs to assist low and 
moderate-income (as determined by the Secretary) 
taxpayers in preparing and filing their Federal in-
come tax returns, and 
‘‘(3) in which all of the volunteers who assist in 
the preparation of Federal income tax returns meet 
the requirements prescribed by the Secretary. 
‘‘(c) SPECIAL RULES AND LIMITATIONS.— 
‘‘(1) AGGREGATE
LIMITATION.—Unless other-
wise provided by specific appropriation, the Sec-
retary shall not allocate more than $10,000,000 per 
year (exclusive of costs of administering the pro-
gram) to grants under this section. 
‘‘(2) OTHER APPLICABLE RULES.—Rules simi-
lar to the rules under paragraphs (2) through (6) of 
section 7526(c) shall apply with respect to the 
awarding of grants to volunteer income tax assist-
ance programs.’’. 
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(b) INCREASE IN AUTHORIZED GRANTS FOR LOW-IN-
COME TAXPAYER CLINICS.—Paragraph (1) of section 
7526(c) (relating to aggregate limitation) is amended by 
striking ‘‘$6,000,000’’ and inserting ‘‘$10,000,000’’. 
(c) CLERICAL AMENDMENTS.— 
(1) Section 7526(c)(5) is amended by striking 
the last sentence by inserting ‘‘qualified’’ before 
‘‘low-income’’. 
(2) The table of sections for chapter 77 is 
amended by inserting after the item relating to sec-
tion 7526 the following new item: 
‘‘Sec. 7526A. Volunteer income tax assistance program.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 8. EITC OUTREACH. 
(a) IN GENERAL.—Section 32 (relating to earned in-
come) is amended by adding at the end the following new 
subsection: 
‘‘(n) NOTIFICATION OF POTENTIAL ELIGIBILITY FOR 
CREDIT AND REFUND.— 
‘‘(1) IN GENERAL.—To the extent possible and 
on an annual basis, the Secretary shall provide to 
each taxpayer who— 
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‘‘(A) for any preceding taxable year for 
which credit or refund is not precluded by sec-
tion 6511, and 
‘‘(B) did not claim the credit under sub-
section (a) but may be allowed such credit for 
any such taxable year based on return or return 
information (as defined in section 6103(b)) 
available to the Secretary, 
notice that such taxpayer may be eligible to claim 
such credit and a refund for such taxable year. 
‘‘(2) NOTICE.—Notice provided under para-
graph (1) shall be in writing and sent to the last 
known address of the taxpayer.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 9. PROHIBITION ON IRS DEBT INDICATORS FOR PRED-
ATORY REFUND ANTICIPATION LOANS. 
(a) IN GENERAL.—Subsection (f) of section 6011 (re-
lating to promotion of electronic filing) is amended by add-
ing at the end the following new paragraph: 
‘‘(3) PROHIBITION ON IRS DEBT INDICATORS 
FOR PREDATORY REFUND ANTICIPATION LOANS.— 
‘‘(A) IN GENERAL.—In carrying out any 
program under this subsection, the Secretary 
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