[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5438 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5438

   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.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2018

   Mr. Holding (for himself and Mr. Lewis of Georgia) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
   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.

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

SECTION 1. PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER 
              CLINICS.

    Section 7526(c) of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph:
            ``(6) Provision of information regarding qualified low-
        income taxpayer clinics.--Notwithstanding any other provision 
        of law, officers and employees of the Department of the 
        Treasury may--
                    ``(A) advise taxpayers of the availability of, and 
                eligibility requirements for receiving, advice and 
                assistance from qualified low-income taxpayer clinics 
                receiving funding under this section, and
                    ``(B) provide information regarding the location 
                of, and contact information for, such clinics.''.
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