Sec. 1402. PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS

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## SEC. 1402 PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS ###

(a)In General Section 7526(c) 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 one or more specific qualified low-income taxpayer clinics receiving funding under this section, and > > > ##### “(B) > > provide information regarding the location of, and contact information for, such clinics. ” > . ###

(b)Effective Date **[**[26 U.S.C. 7526 note](/us/usc/t26/s7526)**]** The amendment made by this section shall take effect on the date of the enactment of this Act.

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U.S. Code

Low-income taxpayer clinics
§ 7526

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Sec. 1402

PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS

U.S.C.§ 7526

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