republic-os/legal/us/code/title-26/chapter-77/section-7526.md

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LegalText	26 U.S.C. § 7526	Low-income taxpayer clinics	us	united_states_code	code_section	26	INTERNAL REVENUE CODE	77	MISCELLANEOUS PROVISIONS	7526	26 U.S.C. § 7526	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip	/us/usc/t26/s7526	data/legal/raw/us/code/title-26/usc26.xml	d5c4a3727903a469f470621f2964e45474bca78afcc2fd59eda4692248a4128d	a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4	06e603afec1a284a357f56be214f47d56953ac30bb7b2f189b171d092fecd0fb	2026-07-04	official	legal us-code

26 U.S.C. § 7526 - Low-income taxpayer clinics

Text

(a) In general The Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified low-income taxpayer clinics.

(b) Definitions For purposes of this section—

(1) Qualified low-income taxpayer clinic (A) In general The term “qualified low-income taxpayer clinic” means a clinic that—

(i) does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred); and

(ii) (I) represents low-income taxpayers in controversies with the Internal Revenue Service; or

(II) operates programs to inform individuals for whom English is a second language about their rights and responsibilities under this title.

(B) Representation of low-income taxpayers A clinic meets the requirements of subparagraph (A)(ii)(I) if—

(i) at least 90 percent of the taxpayers represented by the clinic have incomes which do 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; and

(ii) the amount in controversy for any taxable year generally does not exceed the amount specified in section 7463.

(2) Clinic The term “clinic” includes—

(A) a clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under this title; and

(B) an organization described in section 501(c) and exempt from tax under section 501(a) which satisfies the requirements of paragraph (1) through representation of taxpayers or referral of taxpayers to qualified representatives.

(3) Qualified representative The term “qualified representative” means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court.

(c) Special rules and limitations (1) Aggregate limitation Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $6,000,000 per year (exclusive of costs of administering the program) to grants under this section.

(2) Limitation on annual grants to a clinic The aggregate amount of grants which may be made under this section to a clinic for a year shall not exceed $100,000.

(3) Multi-year grants Upon application of a qualified low-income taxpayer clinic, the Secretary is authorized to award a multi-year grant not to exceed 3 years.

(4) Criteria for awards In determining whether to make a grant under this section, the Secretary shall consider—

(A) the numbers of taxpayers who will be served by the clinic, including the number of taxpayers in the geographical area for whom English is a second language;

(B) the existence of other low-income taxpayer clinics serving the same population;

(C) the quality of the program offered by the low-income taxpayer clinic, including the qualifications of its administrators and qualified representatives, and its record, if any, in providing service to low-income taxpayers; and

(D) alternative funding sources available to the clinic, including amounts received from other grants and contributions, and the endowment and resources of the institution sponsoring the clinic.

(5) Requirement of matching funds A low-income taxpayer clinic must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include—

(A) the salary (including fringe benefits) of individuals performing services for the clinic; and

(B) the cost of equipment used in the clinic.

Indirect expenses, including general overhead of the institution sponsoring the clinic, shall not be counted as matching funds.

(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 one or more specific qualified low-income taxpayer clinics receiving funding under this section, and

(B) provide information regarding the location of, and contact information for, such clinics.

(Added Pub. L. 105–206, title III, § 3601(a), July 22, 1998, 112 Stat. 774; amended Pub. L. 116–25, title I, § 1402(a), July 1, 2019, 133 Stat. 997.)

Notes

Editorial Notes

Amendments2019—Subsec. (c)(6). Pub. L. 116–25 added par. (6).

Statutory Notes and Related Subsidiaries

Effective Date of 2019 AmendmentPub. L. 116–25, title I, § 1402(b), July 1, 2019, 133 Stat. 997, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 1, 2019].”

Effective DatePub. L. 105–206, title III, § 3601(c), July 22, 1998, 112 Stat. 776, provided that: “The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”