Bill > HR4835

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 directing the Internal Revenue Service (IRS) to establish a VITA grant program. This program will provide matching funds to qualified return preparation programs, which are defined as those serving at least 90% low-income taxpayers, administered by eligible entities like educational institutions or non-profits, with trained volunteers and a quality review process. The bill also establishes a National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance, which will develop a universal volunteer training platform, offer technical assistance to program managers, identify best practices, support outreach, and evaluate funded programs. The term "low-income taxpayer" is defined as someone with income not exceeding 250% of the poverty level, and "underserved populations" include individuals with disabilities, limited English proficiency, Native Americans, rural residents, and the elderly. The bill authorizes significant funding for these initiatives over several fiscal years.