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I
116TH CONGRESS
1ST SESSION H. R. 1902
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
MARCH 27, 2019
Mr. HOLDING (for himself and Mr. LEWIS) 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 offi-
cers 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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. PROVISION OF INFORMATION REGARDING
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LOW-INCOME TAXPAYER CLINICS.
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Section 7526(c) of the Internal Revenue Code of
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1986 is amended by adding at the end the following new
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paragraph:
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•HR 1902 IH
‘‘(6) PROVISION OF INFORMATION REGARDING
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QUALIFIED LOW-INCOME TAXPAYER CLINICS.—Not-
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withstanding any other provision of law, officers and
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employees of the Department of the Treasury may—
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‘‘(A) advise taxpayers of the availability of,
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and eligibility requirements for receiving, advice
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and assistance from qualified low-income tax-
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payer clinics receiving funding under this sec-
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tion, and
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‘‘(B) provide information regarding the lo-
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cation of, and contact information for, such
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clinics.’’.
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Æ
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