[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 291 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 291

 To amend the Internal Revenue Code of 1986 to expand the availability 
     of the Internal Revenue Service's Taxpayer Assistance Centers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 12, 2011

Ms. Eddie Bernice Johnson of Texas 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 expand the availability 
     of the Internal Revenue Service's Taxpayer Assistance Centers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Expanding Tax Assistance Act of 
2011''.

SEC. 2. EXPANDED AVAILABILITY OF TAXPAYER ASSISTANCE CENTERS.

    (a) In General.--Subchapter E of chapter 77 of the Internal Revenue 
Code of 1986 (relating to miscellaneous provisions) is amended by 
adding at the end the following new section:

``SEC. 7529. TAXPAYER ASSISTANCE CENTERS.

    ``(a) In General.--The Secretary shall, subject to the availability 
of appropriated funds, take steps to ensure the expanded availability 
of Taxpayer Assistance Centers with the goal of providing at least 1 
Taxpayer Assistance Center in each district represented by a Member of 
the House of Representatives.
    ``(b) Use of Volunteers and Private Contractors.--To carry out the 
expansion required by subsection (a), the Secretary may use the 
services of--
            ``(1) volunteers,
            ``(2) organizations described in section 501(c) and exempt 
        from tax under section 501(a), and
            ``(3) persons engaged in the trade or business of providing 
        the type of assistance otherwise provided by employees of the 
        Internal Revenue Service at Taxpayer Assistance Centers.
    ``(c) Fees.--
            ``(1) In general.--Not more than a nominal fee shall be 
        charged for services provided at Taxpayer Assistance Centers.
            ``(2) Free services for certain individuals.--No fee shall 
        be charged for services provided at Taxpayer Assistance Centers 
        for any individual whose income does not exceed 250 percent of 
        the poverty level, as determined in accordance with criteria 
        established by the Director of the Office of Management and 
        Budget.
            ``(3) Exception for actual costs.--Paragraphs (1) and (2) 
        shall not apply to reimbursement of actual costs incurred.
    ``(d) Grants.--The Secretary may, subject to the availability of 
appropriated funds, make grants and enter into contracts to secure the 
assistance of persons described in paragraph (2) and (3) of subsection 
(b) at Taxpayer Assistance Centers.''.
    (b) Clerical Amendment.--The table of sections for subchapter E of 
chapter 77 of such Code is amended by adding at the end the following 
new item:

``Sec. 7529. Taxpayer assistance centers.''.
    (c) Maintenance of Existing Centers.--Nothing in this Act shall be 
construed to permit the closure of any Taxpayer Assistance Center 
operating on the date of the enactment of this Act until each district 
represented by a Member of the House of Representatives that is served 
by such Center is served by a Taxpayer Assistance Center located in 
such district.
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