[Congressional Record Volume 164, Number 62 (Tuesday, April 17, 2018)]
[House]
[Pages H3367-H3369]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




   ALLOWING OFFICERS AND EMPLOYEES OF DEPARTMENT OF THE TREASURY TO 
  PROVIDE TAXPAYERS INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS

  Mr. HOLDING. Mr. Speaker, I move to suspend the rules and pass the 
bill

[[Page H3368]]

(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, as 
amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 5438

       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.

       (a) In General.--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.''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
North Carolina (Mr. Holding) and the gentleman from Georgia (Mr. Lewis) 
each will control 20 minutes.
  The Chair recognizes the gentleman from North Carolina.


                             General Leave

  Mr. HOLDING. Mr. Speaker, I ask unanimous consent that all Members 
have 5 legislative days to revise and extend their remarks and include 
extraneous material on H.R. 5438, currently under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from North Carolina?
  There was no objection.
  Mr. HOLDING. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I rise today in support of H.R. 5438, and encourage my 
colleagues to back this commonsense bill.
  Mr. Speaker, this is a short and sweet bill. It allows the IRS 
employees to provide taxpayers with information on low income taxpayer 
clinics. Specifically, IRS employees would be permitted to provide 
program details, including the eligibility requirements to receive 
assistance from a low income taxpayer clinic, also where the centers 
are located, and how to contact them.
  As many of my colleagues know, the low income taxpayer clinic program 
provides matching grants to organizations that assist low-income 
taxpayers as well as those who speak English as a second language. 
These clinics primarily work with taxpayers on dispute resolution 
issues with the IRS. They provide representation for audits, appeals, 
collection matters, and Federal tax litigation.
  These clinics are operated by nonprofit organizations or academic 
institutions, and services are provided for free or for a very small 
fee.
  My district in North Carolina is served by one of the clinics that is 
operated by North Carolina Central University School of Law, a fine 
institution just to the west of my house.
  North Carolina Central's motto is: ``Truth and Service.'' And this 
clinic allows individuals to come and get tax assistance from law 
school students who work under the supervision of the staff attorney 
there at the law school. I appreciate the hard work that those 
volunteers are doing in my community.
  This legislation before us today would allow the IRS to notify our 
various constituents of these clinics and their services. These clinics 
play an important role by helping taxpayers, and I am pleased to see 
this legislation move forward and see the help that it will give to our 
constituents by making them aware of the tools available in their own 
communities. This is a practical proposal that will improve taxpayers 
experience with the IRS.
  Mr. Speaker, I would like to thank Congressman Lewis from Georgia, my 
colleague on the Ways and Means Committee, my friend, for partnering 
with me on this bill. This bill was approved with unanimous bipartisan 
support by the House Ways and Means Committee, and I urge my colleagues 
in the House to support this legislation.
  Mr. Speaker, I reserve the balance of my time.
  Mr. LEWIS of Georgia. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, I rise in strong support of H.R. 5438. And I am proud to 
join my friend, the gentleman from North Carolina (Mr. Holding), in 
sponsoring this bill. Our bill is very simple. It helps taxpayers 
receive the support and guidance they need.
  Low income taxpayer clinics offer a free, low-cost service for 
taxpayers across our country. These clinics help taxpayers resolve 
disputes with the IRS.
  H.R. 5438 would allow the IRS to share information about low income 
taxpayer clinics for those who might be eligible.
  Last December, the Oversight Subcommittee held a hearing on the 
taxpayers experience. It was one of many bipartisan meetings to improve 
tax administration. During the hearing, we heard testimony from Ms. 
Tameka R. Lester. Ms. Lester serves as the social director of the 
Philip C. Cook Low-Income Taxpayer Clinic at the Georgia State 
University College of Law.
  This outstanding institution is located in my congressional district. 
Ms. Lester and other witnesses shared their experiences and offered 
many great suggestions.
  H.R. 5438 responds to one of the many issues raised in our 
discussion. Going forward, I hope that our committee and the full House 
of Representatives will continue to develop bipartisan responses to 
their concerns and suggestions.
  Again, Mr. Speaker, I hope all of our colleagues will support our 
bill, and I yield back the balance of my time.
  Mr. HOLDING. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, I thank my colleague for his support, and I urge all 
Members of the House to support this commonsense legislation.
  Mr. Speaker, the IRS is long overdue for an update, and today's bills 
mark a significant step in providing a reform that the agency needs and 
the American people deserve.
  Late last year, House and Senate Republicans ushered through a new 
and improved Tax Code which allows individuals to keep more of their 
hard-earned tax dollars. Along with the new Tax Code, we need a new and 
improved IRS. The multiple bills we are taking up today accomplish that 
goal to some degree.
  The taxpayer needs to come first. I am glad that Republicans and 
Democrats in the Ways and Means Committee have come together to work 
and make this a reality.
  The bills before the House today are centered on improving the 
functionality and the taxpayers experience with the IRS. From directing 
the IRS to develop a customer service strategy, to codifying the Free 
File program, we are reforming the IRS into an agency that works for 
the American people.
  It puts the American people first. These bills will improve the ease 
and efficiency of filing taxes and retrieving information.
  We also established an independent Office of Appeals to ensure that 
taxpayers receive a fair and impartial review of any disputes that may 
arise. But most of all, we guarantee that customer service goals are 
set by the IRS and that we assure the IRS is accountable for meeting 
them.
  That is not all. Mr. Speaker, in today's world, the value of privacy 
cannot be understated. The IRS continues to face serious cyber threats 
that are becoming more and more advanced. It is necessary that the IRS 
stay ahead of these threats.
  Mr. Speaker, today we are faced with an incredible opportunity to 
modernize the IRS and put the American taxpayer first. So I urge my 
colleagues to support this bill, H.R. 5438, and other bills that are 
before the House.
  Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore (Mr. Duncan of Tennessee). The question is on 
the motion offered by the gentleman from North Carolina (Mr. Holding) 
that the House suspend the rules and pass the bill, H.R. 5438, as 
amended.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

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