117 HR 3738 IH: John Lewis Taxpayer Protection Act
U.S. House of Representatives
2021-06-04
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.(a)This Act may be cited as the John Lewis Taxpayer Protection Act
.(b)Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986, as amended.(c)The table of contents for this Act is as follows:Sec. 1. Short title; etc.Title I—Protection of Taxpayers from Abusive Tax Collection PracticesSec. 101. Repeal of rules relating to tax collection contracts.Title II—Relief for TaxpayersSec. 201. De minimis exclusion from gross income for discharge of indebtedness of individuals.Sec. 202. Repeal suspension of statute of limitations during pending application for Taxpayer Assistance order.Sec. 203. Limitation on levy on retirement savings.Sec. 204. Tolling of limitation on levy recovery for disabled taxpayer.Sec. 205. Extension of period to withdraw frivolous submission.Sec. 206. Repeal of partial payment requirement on submissions of offers-in-compromise.Title III—Assistance Low-Income TaxpayersSec. 301. EITC outreach.Title IV—Ensure Taxpayer Access to Competent Tax Return PreparersSec. 401. Regulation of tax return preparers.Sec. 402. Tax information disclosure relating to tax return preparer misconduct.Title V—Increase Funding for Services to TaxpayersSec. 501. Low-income taxpayer clinics.Sec. 502. Internal Revenue Service taxpayer services appropriations.<enum>I</enum><header>Protection of Taxpayers from Abusive Tax Collection Practices</header><section id="HDF56BD9C75DA4185BDF9D8DA5F51A09D"><enum>101.</enum><header>Repeal of rules relating to tax collection contracts</header><subsection id="HA432B0CAAC44474993BEE46281892AF8"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Sections 6306 and 6307 are hereby repealed, and the table of sections for subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/64">chapter 64</external-xref> is amended by striking the items relating to sections 6306 and 6307.</text></subsection><subsection id="H0DC603A8A74C49AEB4FC5EA037B2816C"><enum>(b)</enum><header>Conforming amendments</header><paragraph id="H24B0C8A11E45485F824D8A74BDD50124"><enum>(1)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6103">Section 6103(k)</external-xref> is amended by striking paragraph (12).</text></paragraph><paragraph id="HCF7AA1392D07413B97C2ACAF2DD3456A"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7433A">Section 7433A(a)</external-xref> is amended by inserting <quote>, as in effect on the day before the date of the enactment of the <short-title>John Lewis Taxpayer Protection Act</short-title></quote> after <quote>as defined in section 6306(b)</quote>.</text></paragraph><paragraph id="H899322FD613345DF9CCDC09A026674AA"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7809">Section 7809(a)</external-xref> is amended by striking <quote>6306,</quote>.</text></paragraph><paragraph id="H95B13E1C6F2F427286E52C143B2E24C5"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7811">Section 7811</external-xref> is amended by striking subsection (g).</text></paragraph></subsection></section><enum>II</enum><header>Relief for Taxpayers</header><section id="H614F8607F5AB479784BAB5FBA288F3F9" section-type="subsequent-section"><enum>201.</enum><header>De minimis exclusion from gross income for discharge of indebtedness of individuals</header><subsection id="H29FA04DCB9CE419DA63B6F5A2C6C9448"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/108">Section 108(a)(1)</external-xref> is amended by striking <quote>or</quote> at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting <quote>, or</quote>, and by adding at the end the following new subparagraph:</text><quoted-block display-inline="no-display-inline" id="H4D7B4E3CCD864E699D02854FEEB4543E" style="OLC"><subparagraph id="H5D74B0DCD3044F0A9FE5FEF8DFCC7D85"><enum>(F)</enum><text display-inline="yes-display-inline">the indebtedness discharged is qualified individual indebtedness.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H20050D1BD8CC4CD1A19C2C925739B2C4"><enum>(b)</enum><header>Qualified individual indebtedness</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/108">Section 108</external-xref> is amended by adding at the end the following new subsection:</text><quoted-block display-inline="no-display-inline" id="H693EBF96A0BE4DBB8E446F62603A2ACA" style="OLC"><subsection id="H0355B6D0D8634BF4A7473FEB1E734B6C"><enum>(j)</enum><header>Special rules relating to qualified individual indebtedness</header><paragraph id="H834F85D0AD7C435CA0E1F01B3A9DC165"><enum>(1)</enum><header>Qualified individual indebtedness defined</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>qualified individual indebtedness</term> means any indebtedness of an individual other than indebtedness which is—</text><subparagraph id="HBF7FAE9669F44A5AB9D5D4A3F9B11EC3"><enum>(A)</enum><text>discharged on account of services performed for the lender, or</text></subparagraph><subparagraph id="HC08AF773F4AD475CBAB4AD438F54C965"><enum>(B)</enum><text>held at any time by a person related to such individual.</text></subparagraph><continuation-text continuation-text-level="paragraph">For purposes of subparagraph (B), a person shall be treated as related to another person if the relationship between such persons would result in a disallowance of losses under section 267 or 707(b). </continuation-text></paragraph><paragraph id="H1C0CB2505F654ED1B4EFACD44EF0DBC1"><enum>(2)</enum><header>Dollar limitation</header><text>The amount of qualified individual indebtedness excluded from gross income under subsection (a)(1)(F) with respect to any individual for any taxable year shall not exceed the excess of—</text><subparagraph id="HC6C2DEE6AD56485A9A1F745CE07947A8"><enum>(A)</enum><text>$10,000, over</text></subparagraph><subparagraph id="H46A2BD12320C48538AA90860394EFCFC"><enum>(B)</enum><text>the aggregate amount excluded from the gross income of such individual under subsection (a)(1) for such taxable year and all prior taxable years (determined without regard to any amount excludable from gross income under subsection (a)(1)(F) for such taxable year).</text></subparagraph></paragraph><paragraph id="H4821492508684CADBABAAA8EA98DABBE"><enum>(3)</enum><header>Joint returns</header><text display-inline="yes-display-inline">In the case of a joint return—</text><subparagraph id="H91F609064C394A6693E5D0E3BB7C8749"><enum>(A)</enum><text>the dollar limitation under paragraph (2) shall be applied separately to each spouse, and</text></subparagraph><subparagraph id="HC5DA022BA7524F93AD3DFDC446DDA9EC"><enum>(B)</enum><text>the taxpayer may elect to treat any indebtedness of either spouse as indebtedness of the other spouse.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H1B27082688D64CC691E7727019876AA7"><enum>(c)</enum><header>Coordination</header><paragraph id="H04A3992E57394C80A452A33FA337557D"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/108">Section 108(a)(2)</external-xref> is amended by adding at the end the following new subparagraph:</text><quoted-block display-inline="no-display-inline" id="HD189C51598F34829A1F931B95BADF755" style="OLC"><subparagraph id="HD4B0104F28814CADB4F23F6FBCB48419"><enum>(D)</enum><header>Precedence of individual indebtedness exclusion</header><clause id="H257BA9974D9C4528BF7ABF12BD774C6F"><enum>(i)</enum><header>Individual indebtedness exclusion takes precedence over insolvency exclusion unless elected otherwise</header><text display-inline="yes-display-inline">Paragraph (1)(B) shall not apply to a discharge to which paragraph (1)(F) applies unless the taxpayer elects to apply paragraph (1)(B) in lieu of paragraph (1)(F).</text></clause><clause id="H8F34AC7C522F4F468597B7DCF5242878"><enum>(ii)</enum><header>Other exclusions take precedence</header><text display-inline="yes-display-inline">Subparagraph (F) shall not apply to a discharge to which subparagraph (C), (D), or (E) applies.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="H8B508EBA4B4F44A8B300882DFFD87486"><enum>(2)</enum><header>Title <enum-in-header>11</enum-in-header> exclusion takes precedence</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/108">Section 108(a)(2)(A)</external-xref> is amended by striking <quote>and (E)</quote> and inserting <quote>(E), and (F)</quote>.</text></paragraph></subsection><subsection id="HCC944681821A45F5B9A47775E1E9BEF3"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to discharges of indebtedness after the date of the enactment of this Act.</text></subsection></section><section id="HEB8DE4F70C1C47A2B465846EEE962A12"><enum>202.</enum><header>Repeal suspension of statute of limitations during pending application for Taxpayer Assistance order</header><subsection id="HA6D9B11BF6264D918EC43D14DAC50498"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7811">Section 7811</external-xref> is amended by striking subsection (d) and redesignating subsections (e), (f), and (g) as subsections (d), (e), and (f), respectively.</text></subsection><subsection id="H371A847A23EA4D73B070380B2CF32097"><enum>(b)</enum><header>Conforming amendment</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6306">Section 6306(k)(2)</external-xref> is amended by striking <quote>section 7811(g)</quote> and inserting <quote>section 7811(f)</quote>.</text></subsection><subsection id="HCD65C7C1E7DD44FEB305681BEE7FF326"><enum>(c)</enum><header>Effective date</header><text>The amendment made by this section shall take effect on the date of the enactment of this Act.</text></subsection></section><section id="HC76EB058663C44A9AE39AC6DAB09A60A"><enum>203.</enum><header>Limitation on levy on retirement savings</header><subsection id="HBC8E4EDBF6584E88B123DFB3DCD634AF"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6334">Section 6334(a)</external-xref> is amended by adding at the end the following new paragraph:</text><quoted-block display-inline="no-display-inline" id="H45B5BEF5EF984C01B2F186E6BC2706F4" style="OLC"><paragraph id="H1B16157062DF42C6891505285DE37047"><enum>(14)</enum><header>Retirement savings</header><subparagraph id="HB3B6E70E07F6424E96ED346738A0C827"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Any individual’s interest in a qualified retirement plan—</text><clause id="H6EA6BD03CA5A488CBF9068B52CAAEF8C"><enum>(i)</enum><text>before such individual has attained normal retirement age (or 65 in the case of an individual retirement account or a plan which does not specify a normal retirement age), or</text></clause><clause id="H349DABA11DC643CCBE0BB1470D00A1E2"><enum>(ii)</enum><text display-inline="yes-display-inline">after the attainment of such age if the levy would create an economic hardship due to the financial condition of the taxpayer (within the meaning of 6343(a)(1)(D)).</text></clause></subparagraph><subparagraph id="HCE4FA2DB29F64914A6FFB286199CB638"><enum>(B)</enum><header>Qualified retirement plan</header><text>For purposes of this paragraph, the term <term>qualified retirement plan</term> means—</text><clause id="H1C5640E14C59450DA660824ECE9F4C27"><enum>(i)</enum><text>an individual retirement account, or</text></clause><clause id="HA1D911CB506E46CD93E17CBC81D09B13"><enum>(ii)</enum><text>a defined contribution plan which—</text><subclause id="H5AA3380AF4EC4016BA639B0263F88160"><enum>(I)</enum><text>is described in section 401(a) and which includes a trust exempt from tax under section 501(a),</text></subclause><subclause id="H299E771FCCD6444ABEB8464015EB140A"><enum>(II)</enum><text>is described in subsection (a) or (b) of section 403, or</text></subclause><subclause commented="no" id="H7A4F2D99C11D4C34BECABCBF58DA81A9"><enum>(III)</enum><text display-inline="yes-display-inline">is an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).</text></subclause></clause></subparagraph><subparagraph id="HD5AEF257233446A2B17EEF8D6AB31D00"><enum>(C)</enum><header>Exception for flagrant acts</header><text>Subparagraph (A) shall not apply if the Secretary determines that—</text><clause id="HFBB364823ED9488A94E0FAF1577D2A28"><enum>(i)</enum><text display-inline="yes-display-inline">the taxpayer filed a fraudulent return, or</text></clause><clause id="H2BF0DE997E024B7FAB790E8B60887611"><enum>(ii)</enum><text display-inline="yes-display-inline">the taxpayer acted with the intent to evade or defeat any tax imposed by this title or the collection or payment thereof.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="HC3266ACB8AF44AFA8690E8233FF74591"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to levies issued after December 31, 2020.</text></subsection></section><section id="H1585E0A2DDF043C98BA816228D444705"><enum>204.</enum><header>Tolling of limitation on levy recovery for disabled taxpayer</header><subsection id="H36FDE7537139457BB6D7170AD92BE6A9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6343">Section 6343(b)</external-xref> is amended by inserting after the third sentence: <quote>In the case of an individual, the running of such 9-month period shall be suspended during any period of such individual’s life that such individual is financially disabled (as defined in section 6511(h)).</quote>.</text></subsection><subsection id="H04D9F47C92554562ACAF6B6F752DD89A"><enum>(b)</enum><header>Suits by persons other than taxpayers</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6532">Section 6532(c)(1)</external-xref> is amended by adding at the end the following: <quote>In the case of an individual, the running of such 9-month period shall be suspended during any period of such individual’s life that such individual is financially disabled (as defined in section 6511(h)).</quote>.</text></subsection></section><section id="H7F1C0D2167194B6785B34E08C2DDDD51"><enum>205.</enum><header>Extension of period to withdraw frivolous submission</header><subsection id="H385C72071F424ADE80CC66F3E65F5F1B"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6702">Section 6702(b)(3)</external-xref> is amended by striking <quote>30 days</quote> and inserting <quote>60 days</quote>.</text></subsection><subsection id="H8EC20D9A48C2444CB7DB6CE6F69F7849" commented="no"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to notices provided after December 31, 2021.</text></subsection></section><section id="H95AFCE0D33C54E84B4C801A5F3F1BDFB"><enum>206.</enum><header>Repeal of partial payment requirement on submissions of offers-in-compromise</header><subsection id="HD7874583337848CD8205D0E0A52F1D9C"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7122">Section 7122</external-xref> is amended by striking subsection (c) and by redesignating subsections (d), (e), (f), and (g) as subsections (c), (d), (e), and (f), respectively.</text></subsection><subsection id="HE92A5E05E08F4D51B00EBB0543090CCA"><enum>(b)</enum><header>Conforming amendments</header><paragraph id="H1D1089136B9C44369EA87EF12E437099"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7122">Section 7122(d)(3)</external-xref> is amended by inserting <quote>and</quote> at the end of the subparagraph (A), by striking <quote>, and</quote> at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C).</text></paragraph><paragraph id="H7C8BD7BC1D4F46B79E2A744C651521F6"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7122">Section 7122</external-xref>, as amended by this section, is amended by adding at the end the following new subsection:</text><quoted-block display-inline="no-display-inline" id="H99FF864B4787423098BE02B467601710" style="OLC"><subsection id="HC7B20261C2F147339FC0D904A8CA783B"><enum>(g)</enum><header>Application of user fee</header><text display-inline="yes-display-inline">In the case of any assessed tax or other amounts imposed under this title with respect to such tax which is the subject of an offer-in-compromise, such tax or other amounts shall be reduced by any user fee imposed under this title with respect to such offer-in-compromise.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="H2F55EA6F934A4548A3FA6053880CEF44"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6159">Section 6159(g)</external-xref> is amended by striking <quote>section 7122(e)</quote> and inserting <quote>section 7122(d)</quote>.</text></paragraph></subsection><subsection id="HF451E646D4D74FD694608787A7AFF544"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to offers submitted after the date of the enactment of this Act.</text></subsection></section><enum>III</enum><header>Assistance Low-Income Taxpayers</header><section id="H18895FDEBA7540DFAB2F315CF66CB99C"><enum>301.</enum><header>EITC outreach</header><subsection id="HE2441C2D35F4421482E0D8417271C9E3"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/32">Section 32</external-xref> is amended by adding at the end the following new subsection:</text><quoted-block id="HF5F054D8A2BA4A4182EA1FA8D7EFCC0E" style="OLC"><subsection id="H32F32F8885EF4074B4F25FD5E576CC4E"><enum>(o)</enum><header>Notification of potential eligibility for credit and refund</header><paragraph id="H679E81E9C24549EFB1D9508BBB45CE9A"><enum>(1)</enum><header>In general</header><text>To the extent possible and on an annual basis, the Secretary shall provide notice to each taxpayer who—</text><subparagraph id="H11FF9F53559746B19F4165AB703165CF"><enum>(A)</enum><text>did not claim the credit under subsection (a) for any preceding taxable year for which credit or refund is not precluded by section 6511, and</text></subparagraph><subparagraph id="H343DB96F57C0452A860100BE8104A3A6"><enum>(B)</enum><text>may be allowed such credit for any such taxable year based on return or return information (as defined in section 6103(b)) available to the Secretary,</text></subparagraph><continuation-text continuation-text-level="paragraph">that such taxpayer may be eligible to claim such credit and a refund for such taxable year. </continuation-text></paragraph><paragraph id="H3C5EE3F3BDB843719207C86C81B2373E"><enum>(2)</enum><header>Notice</header><text>Notice provided under paragraph (1) shall be in writing and sent to the last known address of the taxpayer.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H00DEB93A1C8B4208B62DA24635E9FBDC" commented="no"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect on January 1, 2021.</text></subsection></section><enum>IV</enum><header>Ensure Taxpayer Access to Competent Tax Return Preparers</header><section id="H57B03344C39E41358CBF6597D27B626E"><enum>401.</enum><header>Regulation of tax return preparers</header><subsection id="HD4E2467A26B24632AEA14BCEA2CDCB83"><enum>(a)</enum><header>In general</header><text>Section 330(a) of title 31, United States Code, is amended—</text><paragraph id="HF1226D72363C4EB0B8DC0CBCF57FB2C1"><enum>(1)</enum><text>by striking paragraph (1) and inserting the following:</text><quoted-block id="H1FEFF95E04114B24B97F861C070A9C87" style="OLC"><paragraph id="HA23A5C5F325B415491DBE4D2595319C4"><enum>(1)</enum><text>regulate—</text><subparagraph id="HEE79D1AE1E574631ACD467859A436FD4"><enum>(A)</enum><text>the practice of representatives of persons before the Department of the Treasury; and</text></subparagraph><subparagraph id="HDE79E2044C354F0A856BD264263B95DD"><enum>(B)</enum><text>the practice of tax return preparers; and</text></subparagraph></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block></paragraph><paragraph id="HE269CE7CF7804DAAAE25AF30A036D67B"><enum>(2)</enum><text>in paragraph (2)—</text><subparagraph id="H23B3BCC5B25F42F6ADF6F98BAEAF7411"><enum>(A)</enum><text>by inserting <quote>or tax return preparer</quote> after <quote>representative</quote> each place it appears, and</text></subparagraph><subparagraph id="H8D4865C96B0A4942A93EDE11C927815B"><enum>(B)</enum><text>by inserting <quote>or in preparing their tax returns, claims for refund, or documents in connection with tax returns or claims for refund</quote> after <quote>cases</quote> in subparagraph (D).</text></subparagraph></paragraph></subsection><subsection id="HDB10BE38FA37467C86DCD21BC6611ABA"><enum>(b)</enum><header>Authority To sanction regulated tax return preparers</header><text>Section 330(c) of title 31, United States Code, is amended—</text><paragraph id="H216E57CF6CDB411FA0BD8BE733342E17"><enum>(1)</enum><text>by inserting <quote>or tax return preparer</quote> after <quote>representative</quote> each place it appears, and</text></paragraph><paragraph id="HBBB5B7B2404E4D37BA53DDA05DF081CA"><enum>(2)</enum><text>in paragraph (4), by striking <quote>misleads or threatens</quote> and all that follows and inserting the following:</text><quoted-block display-inline="yes-display-inline" id="HABF1A9BE8B5247EEB5C4D14B504A0883" style="OLC"><text>misleads or threatens—</text><subparagraph id="HFA978C31AE3A44B6A3C34772C98128C3"><enum>(A)</enum><text>any person being represented or any prospective person being represented; or</text></subparagraph><subparagraph id="H745A284CFBA04D84B8732A866C29EC25"><enum>(B)</enum><text>any person or prospective person whose tax return, claim for refund, or document in connection with a tax return or claim for refund, is being or may be prepared.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="H47805CCBA81D4BB0B25D3A18A04C3E25"><enum>(c)</enum><header>Tax return preparer defined</header><text>Section 330 of title 31, United States Code, is amended by adding at the end the following new subsection:</text><quoted-block id="HCC038CF6C5C143BCAE1970292AD379FA" style="OLC"><subsection id="HB36A26EBE7EE49DF937BC7EEB52C7775"><enum>(f)</enum><header>Tax return preparer</header><text>For purposes of this section—</text><paragraph id="H17656A492A39451A94855DD5473AE460"><enum>(1)</enum><header>In general</header><text>The term <term>tax return preparer</term> has the meaning given such term under <external-xref legal-doc="usc" parsable-cite="usc/26/7701">section 7701(a)(36)</external-xref> of the Internal Revenue Code of 1986.</text></paragraph><paragraph id="HABDD8A001CD7473E8DCDD98A351C1A41"><enum>(2)</enum><header>Tax return</header><text>The term <term>tax return</term> has the meaning given to the term <term>return</term> under section 6696(e)(1) of such Code.</text></paragraph><paragraph id="H43F8D11B26E047AAB6A23A3D2271036E"><enum>(3)</enum><header>Claim for refund</header><text>The term <term>claim for refund</term> has the meaning given such term under section 6696(e)(2) of such Code.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H06E2877FA45848A1B26A5041A1CFA0BD"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to returns and claims for refund for taxable years beginning after the date of the enactment of this Act.</text></subsection></section><section id="HE6020909D34542DB8383A410E09F280D"><enum>402.</enum><header>Tax information disclosure relating to tax return preparer misconduct</header><text display-inline="no-display-inline">Section 6103(k), as amended by <external-xref legal-doc="usc" parsable-cite="usc/26/101">section 101,</external-xref> is amended by inserting after paragraph (11) at the end the following new paragraph:</text><quoted-block display-inline="no-display-inline" id="H220A174D843F4523B41C28BDB67E0E47" style="OLC"><paragraph id="H0FBF3EF1189A4818A431E302DDC65EB0"><enum>(12)</enum><header>Disclosure relating to tax return preparer misconduct</header><text display-inline="yes-display-inline">Under such procedures as the Secretary may prescribe, the Secretary may disclose returns or return information to the extent necessary to publish final decisions by the Internal Revenue Service Office of Professional Responsibility relating to tax return preparer misconduct.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section><enum>V</enum><header>Increase Funding for Services to Taxpayers</header><section id="H4DCA64962A514D758689E82B107AE4DD"><enum>501.</enum><header>Low-income taxpayer clinics</header><subsection id="H069DE359116A4AA8A95C1C745E304223"><enum>(a)</enum><header>Increase in authorized grants</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7526">Section 7526(c)(1)</external-xref> is amended by striking <quote>$6,000,000</quote> and inserting <quote>$20,000,000</quote>.</text></subsection><subsection id="H049B49541A65436BBEBB0B07013B6B7D"><enum>(b)</enum><header>Clerical amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7526">Section 7526(c)(5)</external-xref> is amended by inserting <quote>qualified</quote> before <quote>low-income</quote>.</text></subsection><subsection id="HA06B09B0B4804974B2B9295FA2962F9D"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to grants made after the date of the enactment of this Act.</text></subsection></section><section id="H252F0FAB47174DAEB6D1EA97296B8E92"><enum>502.</enum><header>Internal Revenue Service taxpayer services appropriations</header><text display-inline="no-display-inline">There is hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2022, for necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and education, filing and account services, taxpayer advocacy services, and other services as authorized by <external-xref legal-doc="usc" parsable-cite="usc/5/3109">5 U.S.C. 3109</external-xref>, at such rates as may be determined by the Commissioner, $2,406,000,000.</text></section>