To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.

Bill: 115-hr-5438
Sponsor: full_name: Rep. Holding, George [R-NC-2]
Introduced: 2018-04-09
Policy area: Taxation
Subjects: Adult education and literacy

Tax administration and collection, taxpayers
Latest action: action_date: 2018-04-18
text: Pursuant to the provisions of H. Res. 831, H.R. 5438 is laid on the table.

Summaries:
action_date: 2018-04-09
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to allow officers and employees of the Department of the Treasury to: (1) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from low-income taxpayer clinics that receive grants from Treasury; and (2) provide the location and contact information for the clinics. </p>

action_date: 2018-04-17
action_desc: Passed House amended
text: <p>(Sec. 1) This bill amends the Internal Revenue Code to allow officers and employees of the Department of the Treasury to: (1) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from low-income taxpayer clinics that receive grants from Treasury; and (2) provide the location and contact information for the clinics. </p>

tv_txt: I 115th CONGRESS 2d Session H. R. 5438 IN THE HOUSE OF REPRESENTATIVES April 9, 2018 Mr. Holding (for himself and Mr. Lewis of Georgia ) 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 allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.

1. Provision of information regarding low-income taxpayer clinics Section 7526(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Provision of information regarding qualified low-income taxpayer clinics Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may— (A) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics receiving funding under this section, and (B) provide information regarding the location of, and contact information for, such clinics. .