Sec. 6. National service programs to provide tax preparation assistance

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Section 103(a) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4953(a) ) is amended— in paragraph (12), by striking and at the end; in paragraph (13), by striking the period and inserting ; and ; and by adding at the end the following: in connection with tax preparation assistance programs for low-income and older individuals and families, particularly Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs. . Section 225(b) of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 5025(b) ) is amended by adding at the end the following:

Programs that promote financial literacy and financial empowerment, such as through providing tax preparation assistance to low-income or elderly individuals. . Section 122(a)(5)(B) of the National and Community Service Act of 1990 ( 42 U.S.C. 12572(a)(5)(B) ) is amended— in clause (x), by striking and at the end; by redesignating clause

(xi)as clause (xii); and by inserting after clause

(x)the following: carrying out tax preparation assistance programs for low-income and older individuals and families, particularly Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs; and . Section 157(a)(1) of the National and Community Service Act of 1990 ( 42 U.S.C. 12617(a)(1) ) is amended by striking urban and rural development and inserting rural and urban development, including improving financial capabilities of urban residents through tax assistance programs . Section 198K(f)(3) of the National and Community Service Act of 1990 ( 42 U.S.C. 12653k(f)(3) ) is amended— in subparagraph (G), by striking or at the end; in subparagraph (H), by adding or at the end; and by adding at the end the following: financial literacy for low-income and older individuals and families, particularly through assisting low-income and older individuals and families with tax preparation; . The Secretary of the Treasury, acting through the Commissioner of Internal Revenue, shall provide notification to any eligible organization (as defined in paragraph (3)), at such time and in such manner as is determined appropriate by the Secretary, that such organization may be eligible for additional assistance through programs which are administered by the Corporation for National and Community Service, including— the National Service Trust program under subtitle C of title I of the National and Community Service Act of 1990 ( 42 U.S.C. 12571 et seq.); the National Civilian Community Corps Program under subtitle E of title I of the National and Community Service Act of 1990 ( 42 U.S.C. 12611 et seq.); the Volunteers in Service to America program under part A of title I of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4951 et seq.); the Social Innovation Funds grant program under part III of subtitle H of title I of the National and Community Service Act of 1990 ( 42 U.S.C. 12653k ); the Volunteer Generation Fund program under section 198P of the National and Community Service Act of 1990 ( 42 U.S.C. 12653p ); and the National Senior Service Corps programs, including the Retired and Senior Volunteer Program, under title II of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 5000 et seq.). The notification described in paragraph

(1)shall provide resources for eligible organizations to apply to programs described in such paragraph and direct such organizations to materials available on the public website of the Corporation for National and Community Service. The Chief Executive Officer of the Corporation for National and Community Service (or the Chief Executive Officer's designee) shall prepare those resources and materials. The term eligible organization means— a qualified entity which administers a qualified return preparation program that receives or has received a grant from the Commissioner of Internal Revenue; or an organization which enters into or has entered into an agreement with the Secretary of the Treasury under section 163 of the Revenue Act of 1978 ( 26 U.S.C. 7804 note) to provide tax counseling assistance for elderly individuals in the preparation of their Federal income tax returns. Section 121(e)(2) of the National and Community Service Act of 1990 ( 42 U.S.C. 12571(e)(2) ) is amended by striking laws) and inserting laws, but including funds made available under the Community Volunteer Income Tax Assistance Matching Grant Program established under section 4 of the . Volunteer Income Tax Assistance

(VITA)Act .

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