Sec. 3. Definitions
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/bill/115/hr/605/ih/section-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this Act: The term qualified return preparation program means any program— which provides assistance to individuals, not less than 90 percent of whom are low-income taxpayers, in preparing and filing Federal income tax returns, including schedules reporting sole proprietorship or farm income, which is administered by a qualified entity, in which all of the volunteers who assist in the preparation of Federal income tax returns meet the training requirements prescribed by the Secretary, and which uses a quality review process which reviews 100 percent of all returns.
The term qualified entity means any entity which— is described in subparagraph (B), is in compliance with Federal tax filing and payment requirements, is not debarred or suspended from Federal contracts, grants, or cooperative agreements, and agrees to provide documentation to substantiate any matching funds provided under the VITA grant program. An entity is described in this subparagraph if such entity is— an institution of higher education which is described in section 102 (other than subsection (a)(1)(C) thereof) of the Higher Education Act of 1965 ( 20 U.S.C. 1088 ), as in effect on the date of the enactment of this Act, and which has not been disqualified from participating in a program under title IV of the Higher Education Act of 1965, an organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, a State or local government agency, including— a county or municipal government agency, an Indian tribe, as defined in section 4(13) of the Native American Housing Assistance and Self-Determination Act of 1996 ( 25 U.S.C. 4103(13) ), including any tribally designated housing entity (as defined in section 4(22) of such Act ( 25 U.S.C. 4103(22) )), tribal subsidiary, subdivision, or other wholly owned tribal entity, and a State government agency, but only if no other entity described in this subparagraph is available to assist the targeted population or community, a local, State, regional, or national coalition (with one lead organization which meets the eligibility requirements of clause (i), (ii), or
(iii)acting as the applicant organization), or a Cooperative Extension Service office, but only if no other entity described in this subparagraph is available to assist the targeted population or community. The term low-income taxpayer means a taxpayer who has an income which does not exceed 250 percent of the poverty level, as determined in accordance with criteria established by the Director of the Office of Management and Budget. The term underserved population includes populations of persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, and the elderly. The term lead national organization means an organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code which has demonstrated, to the satisfaction of the Secretary— capacity in a minimum of 15 States, territories, or tribal areas, expertise in the provision of tax preparation services to low-income taxpayers and underserved populations, an ability to train program leadership and staff, capacity to disseminate information throughout the United States, and capacity to— maintain a Web site through which information is disseminated in an easily accessible manner, and provide technical assistance and training through Web-based technologies. The term Secretary means the Secretary of the Treasury or the Secretary’s delegate.
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