The Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified low-income taxpayer clinics.
For purposes of this section-
The term "qualified low-income taxpayer clinic" means a clinic that-
A clinic meets the requirements of subparagraph (A)(ii)(I) if-
The term "clinic" includes-
The term "qualified representative" means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court.
Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $6,000,000 per year (exclusive of costs of administering the program) to grants under this section.
The aggregate amount of grants which may be made under this section to a clinic for a year shall not exceed $100,000.
Upon application of a qualified low-income taxpayer clinic, the Secretary is authorized to award a multi-year grant not to exceed 3 years.
In determining whether to make a grant under this section, the Secretary shall consider-
A low-income taxpayer clinic must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include-
Indirect expenses, including general overhead of the institution sponsoring the clinic, shall not be counted as matching funds.
Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may-
26 U.S.C. § 7526
EDITORIAL NOTES
AMENDMENTS2019-Subsec. (c)(6). Pub. L. 116-25 added par. (6).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2019 AMENDMENTPub. L. 116-25, title I, §1402(b), July 1, 2019, 133 Stat. 997, provided that: "The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 1, 2019]."
EFFECTIVE DATE Pub. L. 105-206, §3601(c), July 22, 1998, 112 Stat. 776, provided that: "The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [July 22, 1998]."
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- taxable year
- The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.