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H.R. 5438 - 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.

Introduced: 2018-04-09
Bill Status: Referred to the House Committee on Ways and Means.
 

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.

Full Text


115th CONGRESS
2d Session
H. R. 5438


    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.


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 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.”.


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