II
110th CONGRESS
2d Session
S. 2648
IN THE SENATE OF THE UNITED STATES
February 14, 2008
Mr. Schumer introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Workforce Investment Act of 1998 to improve programs carried out through youth opportunity grants, and for other purposes.
Short title
This Act may be cited as the
Supporting Training and Employment
Potential for Underemployed Populations Act
or the
STEP UP
Act
.
Youth opportunity grant program
Findings
Congress finds the following:
Finding employment that provides steady income and a career track is a problem for young, undereducated men and women who lack educational credentials and are disconnected from the labor market.
That problem is particularly acute for young African-American men. In 2006, over 1/5, or 21.8 percent, of black men ages 16 through 24 were unemployed. This is roughly double the unemployment rate for all young men (11.2 percent).
Even over a period of relative economic growth, employment for disconnected African-American men has declined. In 1999, 65 percent of African-American male high school dropouts were jobless and not looking for work. In 2004, that rate had risen to 72 percent.
The Youth Opportunity Grant Program was established in the Workforce Investment Act of 1998 to provide intensive job training and placement activities as well as other educational, social, and recreational services to at-risk, hard-to-serve youth.
The Youth Opportunity Grant Program built upon the most promising strategies of previous demonstration programs that strongly suggest the effectiveness of intensive case management and follow-up services in assisting disconnected young men and women in finding long-term employment.
By reauthorizing and refining the Youth Opportunity Grant Program, Congress could help make strides against those serious problems faced by both young African-American men and other disconnected youth.
Over the course of the Youth Opportunity Grant Program, 36 localities with high poverty rates received funding through grants. The Youth Opportunity Grant Program was effective in assisting hard-to-reach populations. The Department of Labor estimates that 42 percent of the eligible youth and 62 percent of the eligible out-of-school youth in the target areas enrolled in the Youth Opportunity Grant Program.
Further understanding of the successes of, challenges faced by, and shortcomings of, the Youth Opportunity Grant Program in the past, and in the future, will require extensive evaluation and study by the Department of Labor.
Youth opportunity grants
Section 169 of the Workforce Investment Act of 1998 (29 U.S.C. 2914) is amended to read as follows:
Youth opportunity grants
Grants
In general
Using funds made available under subsection (j), the Secretary shall make grants to eligible local boards described in subsection (c) and eligible entities described in subsection (d) to carry out programs that provide activities described in subsection (b) for youth and young adults. The boards and entities shall carry out the programs to increase the long-term employment of youth and young adults who seek assistance and who live in empowerment zones, enterprise communities, or high poverty areas.
Definition
In this section:
Hard-to-serve young adult
The term hard-to-serve young adult means an individual who is—
not less than age 25 and not more than age 30; and
an unemployed individual;
a school dropout;
an individual who has not received a secondary school diploma or its recognized equivalent;
an ex-offender; or
a noncustodial parent with a child support obligation.
Youth or young adult
The term youth or young adult means an individual who is not less than age 14 and not more than age 30.
Grant period
The Secretary may make a grant under this section for a 2-year period, and may renew the grant for each of the 3 succeeding years.
Grant awards
In making grants under this section, the Secretary shall ensure that grants are distributed equitably among local boards and entities serving urban areas and local boards and entities serving rural areas, taking into consideration the poverty rate in such urban and rural areas, as described in subsection (c)(3)(B).
Use of funds
In general
A local board or entity that receives a grant under this section shall use the funds made available through the grant to provide job training and employment activities and related services, including—
activities that meet the requirements of section 129;
youth development activities such as activities relating to leadership development, citizenship, and re-entry from the justice and juvenile justice systems, community service, and recreation activities; and
workforce preparation and attitudinal training;
sector-specific skills training as described in subsection (f)(1)(D);
educational completion services, including classes that lead to a secondary school diploma or its recognized equivalent (and programs to prepare for such a class), remedial reading and mathematics classes (including classes to prepare an individual to read and do mathematics at a college level), and skills certification and credentialing programs;
access to internships, transitional jobs, work experience, and nontraditional employment opportunities;
access to other services either directly or through an organization that enters into a strategic partnership described in subsection (e) with the local board or entity, including parenting classes for fathers and mothers, financial literacy services, services to improve health care (and mental health care) treatment and access, and services to improve access to affordable housing and shelter; and
assistance in obtaining the earned income credit under section 32 of the Internal Revenue Code of 1986 and obtaining benefits through government entitlement programs, such as the Medicaid program under title XIX of the Social Security Act (42 U.S.C. 1396 et seq.) and unemployment compensation programs, as well as other State and local entitlement programs that may be applicable.
Intensive placement and follow-up services
In providing activities under this section, a local board or entity shall provide—
intensive placement services; and
follow-up services, including case management, every 2 months for not less than 24 months after the completion of participation in the other activities described in this subsection, as appropriate.
Limitation on use for hard-to-serve young adults
The local board or entity shall not use more than 25 percent of the funds made available through the grant to provide activities for hard-to-serve young adults.
Eligible local boards
To be eligible to receive a grant under this section, a local board shall serve a community that—
has been designated as an empowerment zone or enterprise community under section 1391 of the Internal Revenue Code of 1986;
is a State without a zone or community described in paragraph (1); and
has been designated as a high poverty area by the Governor of the State; or
is 1 of 2 areas in a State that—
have been designated by the Governor as areas for which a local board may apply for a grant under this section; and
meet the poverty rate criteria set forth in subsections (a)(4), (b), and (d) of section 1392 of the Internal Revenue Code of 1986.
Eligible entities
To be eligible to receive a grant under this section, an entity (other than a local board) shall—
be a recipient of financial assistance under section 166; and
serve a community that—
meets the poverty rate criteria set forth in subsections (a)(4), (b), and (d) of section 1392 of the Internal Revenue Code of 1986; and
is located on an Indian reservation or serves Oklahoma Indians, or Native villages or Native groups (as such terms are defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602)).
Strategic partnerships
Local boards
An eligible local board may—
work independently to provide activities under this section; or
enter into a strategic partnership to provide activities under this section with 1 or more entities consisting of—
a community-based job training provider who is an eligible provider identified in accordance with section 122(e)(3), or another provider selected by the local board;
State or local government entities;
labor organizations;
other entities described in the statement of need required by subsection (f)(1)(C);
private sector employers;
educational institutions, including secondary schools (which may be public schools, parochial schools, or other private schools) or community colleges; or
entities in the judicial system, entities in the juvenile justice system, or organizations representing probation and parole officers.
Entities
An eligible entity may—
work independently to provide activities under this section; or
enter into a strategic partnership to provide activities under this section with—
the local board; and
1 or more entities described in paragraph (1)(B).
Application
To be eligible to receive a grant under this section, a local board or entity shall submit an application (individually or as part of a strategic partnership described in subsection (e)) to the Secretary at such time, in such manner, and containing such information as the Secretary may require, including—
a description of the activities that the local board or entity will provide under this section to youth and young adults in the community described in subsection (c) or (d);
a description of the strategic partnership referred to in subsection (e), if any, that the applicant intends to enter into to provide activities under this section;
information describing how the applicant will coordinate the planning and implementation of the activities to be carried out under the grant with entities serving youth in the community involved, including the one-stop operator and one-stop partners in the local workforce investment system, educational institutions including institutions of higher education, child welfare agencies, entities in the juvenile justice system, foster care agencies, and such other community-based organizations as may be appropriate; and
a statement of need for the community;
information identifying employment sectors in the local and regional economy that could employ youth and young adults served under the grant and a plan to provide sector-specific skills training for jobs in those sectors and employment opportunities in those sectors; and
information identifying the specific role, if any, that private sector employers in growing employment sectors in the local and regional economy will play in that plan, including information describing their skills training curricula and job placement programs;
a description of the performance measures negotiated under subsection (h), and the manner in which the local boards or entities will carry out the activities to meet the performance measures;
a description of the manner in which the activities will be linked to activities described in section 129; and
a description of the community support, including financial support through leveraging additional public and private resources, for the activities.
Consideration
In making grants under this section, the Secretary shall give special consideration to a local board or entity that submits an application under subsection (f) as part of a strategic partnership described in subsection (e) that includes a private sector employer if the employer agrees to—
commit to hire youth and young adults who complete the program carried out under the grant involved;
provide personnel, facilities, equipment, and a skills training curriculum for the program;
provide internships, mentoring, and apprenticeship opportunities for participants in the program; or
provide funding, scholarships, and access to specified employer-based resources for the program.
Performance measures
In general
The Secretary shall negotiate and reach agreement with the local board or entity on performance measures, for the indicators of performance referred to in subparagraphs (A) and (B) of section 136(b)(2), that will be used under paragraph (3) to evaluate the performance of the local board or entity in carrying out the activities described in subsection (b). Each local performance measure shall consist of such an indicator of performance, and a performance level referred to in paragraph (2).
Performance levels
The Secretary shall negotiate and reach agreement with the local board or entity regarding the—
overall performance levels expected to be achieved by the local board or entity on the indicators of performance; and
separate performance levels for those indicators for the performance of the board or entity—
regarding participants in the activities who are not less than age 14 and not more than age 24; and
regarding participants in the activities who are not less than age 25 and not more than age 30.
Evaluations and reports
Evaluations
Evaluations of prior activities
Not later than 2 years after the date of enactment of the Supporting Training and Employment Potential for Underemployed Populations Act, the Secretary shall complete the evaluations described in paragraph (1) of local boards and entities, using performance measures with overall performance levels described in paragraph (2)(A), concerning activities carried out under subsection (b) prior to that date of enactment.
Evaluations of new activities
Not later than 2 years after a local board or entity receives a grant under this section after that date of enactment, the Secretary shall conduct the evaluations described in paragraph (1) of that local board or entity, using performance measures with overall performance levels described in paragraph (2)(A) and performance measures with separate performance levels described in paragraph (2)(B).
Comparison groups
The evaluations conducted under this paragraph shall include evaluations of carefully matched comparison groups.
Reports
The Secretary shall prepare a report, based on the evaluations described in subparagraph (A)(i), that contains the baseline data obtained and that begins to detail the best practices of recipients of grants under this section throughout the Nation. The Secretary shall prepare an annual report, based on the evaluations described in subparagraph (A)(ii), that contains the data obtained and that details the best practices of recipients of grants under this section throughout the Nation, with attention to how different activities impact both different demographic sectors of the population and different age groups in the population.
Use
If the Secretary, in conducting evaluations under paragraph (3), determines that a local board or entity fails to meet the performance measures for 2 fiscal years, the local board or entity shall not be eligible to receive a grant under this section for a subsequent fiscal year.
Incentives for business partners
The Secretary shall establish a plan to increase the availability of bonds through the Federal Bonding Program carried out through the Employment and Training Administration to employers that are partners in the programs carried out under this section.
Authorization of appropriations
There is authorized to be appropriated to carry out this section $250,000,000 for fiscal year 2008 and each subsequent fiscal year.
.
Conforming amendments
Section 127 of the Workforce Investment Act of 1998 (29 U.S.C. 2852) is amended—
in subsection (a)(1)—
by striking sections
and
inserting section
; and
by striking and 169
and all
that follows and inserting ; and
; and
in subsection (b)(1)(A)—
in clause (i), by
striking provide youth opportunity
and all that follows through
grants) and
; and
by striking clause (iv).
Earned income tax credit enhancement
Short title
This title may be cited as the
Earned Income Tax Credit Enhancement
Act of 2007
.
Findings
Congress finds the following:
The earned income tax credit is considered one of the most successful antipoverty programs in the United States. Previous expansions of the earned income tax credit in the 1990s were instrumental in lifting families, especially single parents, out of poverty by increasing income and building assets.
However, the earned income tax credit provides little assistance for childless workers and noncustodial parents. The credit for childless workers is only 15 percent of the credit for a worker with 1 child.
Increasing the maximum earned income tax credit amount for childless workers would help to lift more individuals out of poverty and mirror the successful credit expansion of the 1990s. Additionally, lowering the age of eligibility will extend this important credit to the growing population of young adults living in poverty.
Although the effectiveness of the work opportunity tax credit has come under scrutiny, the credit is limited in scope. The credit is only available to employers and offers no benefits to employees to encourage job retention. Additionally, the credit only addresses short-term job retention, not long-term employment.
Expanding the work opportunity credit to employees and increasing the time period of the credit's availability could provide greater incentives for employees to stay in their jobs and for employers to retain these workers over long-term periods.
Enhancements to earned income tax credit
Credit allowed for certain childless individuals over age 18
In general
Subclause (II) of section 32(c)(1)(A)(ii) of the Internal
Revenue Code of 1986 (relating to eligible individual) is amended by striking
age 25
and inserting age 21
.
Exception for full-time students
Paragraph (1) of section 32(c) of such Code is amended by adding at the end the following new subparagraph:
Exception for full time students
The term eligible individual shall not include any individual described in subparagraph (A)(ii) if such individual has not attained the age of 25 before the close of the taxable year and is a full time student for more than one half of such taxable year.
.
Modification of credit amount for individuals without qualifying children
Modification of credit percentage
The last row in the table in section
32(b)(1)(A) of the Internal Revenue Code of 1986 is amended by striking
7.65
in the middle column and inserting
15.30
.
Modification of phaseout amount
Subparagraph (A) of section 32(b)(2) of such Code is amended to read as follows:
In general
Subject to subparagraph (B)—
in the case of an eligible individual with 1 qualifying child—
the earned income amount is $6,330, and
the phaseout amount is $11,610,
in the case of an eligible individual with 2 or more qualifying children—
the earned income amount is $8,890, and
the phaseout amount is $11,610, and
in the case of an eligible individual with no qualifying children—
the earned income amount is $4,220, and
the phaseout amount is 200 percent of the dollar amount applicable under subclause (I).
.
Increased credit for certain individuals without qualifying children
In general
Paragraph (1) of section 32(b) of the Internal Revenue Code of 1986 is amended by striking subparagraphs (B) and (C) and inserting the following:
Increased credit for certain individuals without qualifying children
In the case of an eligible individual described in subparagraph (C), the credit percentage under subparagraph (A) shall be 30.6 percent.
Eligible individual described
An eligible individual is described in this subparagraph with respect to a taxable year if—
with respect to such eligible individual for the taxable year, another individual—
bears a relationship to the eligible individual described in section 152(c)(2),
meets the requirements of section 152(c)(3), and
has the same principal place of abode as the eligible individual for less than one-half of such taxable year,
such eligible individual is required to make child support payments with respect to the individual described in clause (i), and
such eligible individual has made all such required child support payments during the taxable year.
.
Notification of failure to pay child support
Section 464(b) of the Social Security Act (42 U.S.C. 664(b)) is amended by adding at the end the following new paragraph:
The Secretary shall use notices of past-due support under this section in administering the earned income tax credit under section 32 of the Internal Revenue Code of 1986 for eligible individuals described in subsection (b)(1)(C) of such section. The regulations promulgated pursuant to this subsection shall require States to submit such notices at a time adequate to allow the Secretary to properly administer such credit for such individuals.
.
Repeal of EGTRRA sunset
Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset provisions) shall not apply to the amendments made by section 303 of such Act (relating to marriage penalty relief for earned income credit; earned income to include only amounts includible in gross income; simplification of earned income credit).
Election to average earned income
Paragraph (2) of section 32(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
Election to average earned income
In general
Under rules established by the Secretary, in the case of an eligible individual who has made an election under this subsection, subsection (a) shall be applied—
by substituting
the taxpayer's 2-year averaged earned income
for the
taxpayer's earned income for the taxable year
in paragraph (1) thereof,
and
by substituting
2-year averaged earned income
for earned income
in paragraph (2)(B) thereof.
2-year averaged earned income
For purposes of this subsection, the term 2-year averaged earned income means, with respect to any taxable year, the average of—
the taxpayer's earned income for such taxable year, and
the taxpayer's earned income for the preceding taxable year.
.
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2007.
Carryback and carryforward of standard deduction and personal exemption deductions
Standard deduction
Section 63 of the Internal Revenue Code of 1986 (relating to taxable income defined) is amended by adding at the end the following new subsection:
Carryback and carryforward of deductions for individuals who do not itemize
In general
In the case of an eligible taxpayer, if the sum of the
deductions described in subsection (b) exceeds the amount of the adjusted gross
income of such taxpayer for such taxable year (hereinafter in this subsection
referred to as the unused deduction year
), such excess may
be—
carried back to the preceding taxable year, and
carried forward to each of the 2 taxable years following the unused deduction year
Amount carried to each year
Entire amount carried to first year
The entire amount of the unused deduction for an unused deduction year shall be carried to the earliest of the 3 taxable years to which (by reason of paragraph (1)) such deduction may be carried.
Amount carried to other 2 years
The amount of the unused deduction for the unused deduction year shall be carried to each of the other 2 taxable years to the extent that such unused deduction may not be used for a prior taxable year because of the amount of adjusted gross income of the taxpayer for such taxable year.
Eligible taxpayer
For purposes of this subsection, the term eligible taxpayer means, with respect to any taxable year, a taxpayer with respect to whom a credit under section 32 is allowable for such taxable year.
.
Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Advanced refundable credit for members of targeted groups
Allowance of credit
In general
Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by redesignating section 36 as section 37 and by inserting after section 35 the following new section:
Employment credit for members of targeted groups
Allowance of credit
In the case of an eligible individual, there shall be allowed as credit against the tax imposed by this title for the taxable year an amount equal to $500.
Eligible individual
For purposes of this section—
In general
The term eligible individual means an individual who is a member of a targeted group and—
who—
has worked exactly 1,500 hours for an employer during any period beginning on the date such individual was hired and ending with or within the taxable year, and
was continuously employed by such employer during such period, or
who—
began work with an employer during any 52-week period ending with or within such taxable year, and
was continuously employed by such employer during such 52-week period.
Member of a targeted group
The term member of a targeted group has the meaning given such term under section 51(d).
Special rules
For purposes of subsection (a)—
only 1 employer may be taken into account with respect to any eligible individual for any taxable year, and
an individual may not be treated as an eligible individual more than once with respect to any employer.
Coordination with advance payments
Recapture of excess advance payments
If any payment is made to the individual by an employer under section 3511 during any calendar year, then the tax imposed by this chapter for the individual's last taxable year beginning in such calendar year shall be increased by the aggregate amount of such payments.
Reconciliation of payments advanced and credit allowed
Any increase in tax under paragraph (1) shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit (other than the credit allowed by subsection (a)) allowed under this part.
Coordination with certain means tested programs
For purposes of—
the United States Housing Act of 1937,
title V of the Housing Act of 1949,
section 101 of the Housing and Urban Development Act of 1965,
sections 221(d)(3), 235, and 236 of the National Housing Act, and
the Food Stamp Act of 1977,
.
Conforming amendments
Section
1324(b)(2) of title 31, United States Code, is amended by inserting before the
period at the end , or enacted by section 204 of the
Earned Income Tax Credit Enhancement Act of
2007
.
The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating the item relating to section 36 as relating to section 37 and by inserting after the item relating to section 35 the following new item:
.
Advanced payments
In general
Chapter 25 of the Internal Revenue Code of 1986 (relating to general provisions relating to employment taxes) is amended by adding at the end the following new section:
Advanced payment of employment credit for members of targeted groups
In general
Except as otherwise provided in this section, every employer making a payment of wages for a payroll period to an individual who is an eligible employee with respect to such payroll period shall, at the time of paying such wages, make an additional payment to such employee of $500.
Eligible employee
For purposes of this section, the term eligible employee means, with respect to any payroll period, an individual—
who is an eligible individual (as defined by section 36(b)), and
with respect to whom an eligibility certificate under this section is in effect.
Eligibility certificate
For purposes of this title, an eligibility certificate under this section is a statement furnished by an employee to the employer which—
certifies that the employee is a member of a targeted group (as defined in section 51(d)),
certifies that the employee does not have an eligibility certificate under this section in effect for the calendar year with respect to the payment of wages by another employer, and
contains such other information as the Secretary may require.
Payments to be treated as payments of withholding and FICA taxes
In general
For purposes of this title, payments made by an employer under subsection (a) to his employees for any payroll period—
shall not be treated as the payment of compensation, and
shall be treated as made out of—
amounts required to be deducted and withheld for the payroll period under section 3401 (relating to wage withholding), and
amounts required to be deducted for the payroll period under section 3102 (relating to FICA employee taxes), and
amounts of the taxes imposed for the payroll period under section 3111 (relating to FICA employer taxes),
Advance payments exceed taxes due
In the case of any employer, if for any payroll period the sum of the aggregate amount of payments under subsection (a) plus any amount paid under section 3507 exceeds the sum of the amounts referred to in paragraph (1)(B), each such advance payment shall be reduced by an amount which bears the same ratio to such excess as such advance payment bears to the aggregate amount of all such advance payments.
Employer may make full advance payments
The Secretary shall prescribe regulations under which an employer may elect (in lieu of any application of paragraph (2))—
to pay in full all amounts under subsection (a), and
to have additional amounts paid by reason of this paragraph treated as the advance payment of taxes imposed by this title.
Failure to make advance payments
For purposes of this title (including penalties), failure to make any advance payment under this section at the time provided therefor shall be treated as the failure at such time to deduct and withhold under chapter 24 an amount equal to the amount of such advance payment.
.
Clerical amendment
The table of sections for chapter 25 of such Code is amended by adding at the end the following new item:
.
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Modifications to work opportunity credit
Expansion to youth opportunity program participants, WIA youth activity participants, and young offenders
In general
Paragraph (1) of section 51(d) of the Internal Revenue
Code of 1986 (relating to members of targeted groups) is amended by striking
or
at the end of subparagraph (H), and by adding at the end the
following new subparagraph:
a youth opportunity program participant,
a qualified WIA youth activity participant, or
a qualified young offender.
.
Definitions
Subsection (d) of section 51 of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (11), (12), and (13) as paragraphs (14), (15), and (16), respectively, and by inserting after paragraph (10) the following new paragraph:
Youth opportunity program participant
The term youth opportunity program participant means an individual who is certified by an eligible local board or eligible entity (as such board and entity are described in section 169 of the Workforce Investment Act of 1998)—
as having completed a program carried out under that section, and
as having a hiring date which is not more than 1 year after the last date on which such individual completed such a program.
Qualified WIA youth activity participant
The term qualified WIA youth activity participant means any individual who is certified by a designated local agency—
as an eligible youth (as defined in section 101 of the Workforce Investment Act of 1998) who—
is not less than age 18 and not more than age 21, and
has been enrolled in or has received a youth activity (as so defined) under chapter 4 of subtitle B of title I of such Act, and
as having a hiring date which is not more than 1 year after the last date on which such individual was so enrolled or so received such activity.
Qualified young offender
The term qualified young offender means any individual who is certified by a designated local agency—
as being not less than age 18 and not more than age 21,
as having been convicted of a misdemeanor, and
as having a hiring date which is not more than 1 year after the last date on which such individual was so convicted or was released from prison.
.
Effective date
The amendments made by this subsection shall apply to individuals who begin work for the employer after the date of the enactment of this Act.
Additional work opportunity credit for retained employees
In general
Subsection (a) of section 51 of the Internal Revenue Code
of 1986 (relating to amount of credit) is amended by striking equal to
40 percent of the qualified first-year wages for such year.
and
inserting
equal to the sum of—
40 percent of the qualified first year wages for such year, plus
$500 for each retained employee.
.
Retained employee
Section 51 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
Retained employee
For purposes of this section, the term retained employee means an employee who is a member of a targeted group and—
who—
has worked exactly 1,500 hours for the taxpayer during any period beginning on the date such employee was hired and ending with or within the taxable year, and
was continuously employed by such taxpayer during such period, or
who—
began work with the taxpayer during any 52-week period ending with or within such taxable year, and
was continuously employed by such taxpayer during such 52-week period.
.
Effective date
The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.
Publication of changes and assistance with preparation
The Secretary of the Treasury shall—
publicly disseminate information with respect to the amendments made by this title (including the dissemination of such information to State and local government one-stop job centers), and
provide appropriate assistance to taxpayers (through low-income taxpayer clinics and other sources) for the purpose of allowing taxpayers to benefit from the amendments made by this title.