Bill > S996

This bill, the Volunteer Income Tax Assistance (VITA) Act, aims to expand and improve free tax preparation services for low-income and underserved populations by establishing a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) administered by the Internal Revenue Service (IRS). This program will provide matching funds to qualified return preparation programs, which are defined as those assisting low-income taxpayers (defined as those earning up to 250% of the poverty level), administered by eligible entities like educational institutions, non-profits, or government agencies, and requiring volunteers to be trained and returns to undergo a quality review. The bill also creates a National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance, which will be run by a designated lead national organization and will focus on developing a universal training platform, offering technical assistance to program managers, identifying and sharing best practices, supporting outreach, and evaluating funded programs. Underserved populations are defined to include individuals with disabilities, limited English proficiency, Native Americans, rural residents, and the elderly. The bill authorizes $30 million annually for the VITA grant program and $5 million annually for the National Center for fiscal years 2016 through 2020.