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Expanding Free Tax Help for Low-Income Citizens: Funding Modernization.

This legislation modernizes the funding rules for Low-Income Taxpayer Clinics (LITCs), which offer free or low-cost tax assistance. It removes the cap on federal grants available to these clinics and makes matching fund requirements more flexible. This change aims to expand access to crucial legal help for low-income taxpayers dealing with IRS issues.
Key points
Removes the maximum limit on federal grants available to clinics that provide free tax assistance to low-income individuals.
Allows the IRS to lower the required matching contribution from 100% down to a minimum of 25% if it helps the clinics serve more taxpayers.
Matching funds provided by clinics can include salaries and equipment, but not general administrative overhead costs.
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Additional Information
Print number: 118_HR_8876
Sponsor: Rep. Wenstrup, Brad R. [R-OH-2]
Process start date: 2024-06-27
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Low-Income Taxpayer Clinic Modernization Act of 2024

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_8876.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-06-27.

What are the main provisions?

Key points include:

  • Removes the maximum limit on federal grants available to clinics that provide free tax assistance to low-income individuals.
  • Allows the IRS to lower the required matching contribution from 100% down to a minimum of 25% if it helps the clinics serve more taxpayers.
  • Matching funds provided by clinics can include salaries and equipment, but not general administrative overhead costs.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Wenstrup, Brad R. [R-OH-2].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes