Summary: S.797 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for S.797. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/30/2017)

Volunteer Income Tax Assistance Permanence Act of 2017

This bill directs the Internal Revenue Service (IRS) to establish a Community Volunteer Income Tax Assistance Matching Grant Program to provide matching funds for the development, expansion, or continuation of tax preparation programs to assist low-income taxpayers and members of underserved populations.

The program must be substantially similar to the Community Volunteer Income Tax Assistance matching grants demonstration program established under the Consolidated Appropriations Act, 2008.

Unless otherwise provided by a specific appropriation, the IRS may not allocate more than $30 million per fiscal year (exclusive of costs of administering the program) for the program.