Unlocking Low-Income Taxpayer Clinic Funding Act

This bill changes the rules for federal tax-law grants given to low-income taxpayer clinics. Clinics that receive a grant would still have to provide matching funds, generally equal to 100 percent of the grant. The Treasury Secretary could set a lower match, but not below 25 percent, if doing so would let a clinic serve more taxpayers. Staff salaries, fringe benefits, and equipment costs could count as matching funds, while indirect costs such as the sponsoring institution's general overhead could not. The changes would apply to calendar years beginning after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Peter Welch Democrat sponsor
• 1 cosponsors