H.R. 9677 · 117th Congress

Low-Income Tax Clinic Modernization Act

Stage
In committee
Introduced
2022-12-22
Latest action
2022-12-22 · Introduced in House

Summary

Low-Income Tax Clinic Modernization Act

This bill modifies provisions relating to clinics that provide free representation to low-income taxpayers in tax controversies before the Internal Revenue Service (IRS). It expands the definition of low-income taxpayer clinics to require clinics to provide technical advice and litigation support for its programs.

The bill also increases the aggregate amount that the IRS may allocate for grants to such clinics and the annual amount of such grants.