H.R. 1902House116th Congress (2019-2021)In Committee

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.

AI-Generated Summary

Updated April 14, 2026 at 3:25 AM UTC

The bill changes the Internal Revenue Code so that Treasury staff are explicitly permitted to provide information to taxpayers about qualified low‑income taxpayer clinics. It enables them to describe the clinics’ services, eligibility requirements, and how to reach them, helping low‑income taxpayers find free tax assistance.

Key Provisions

Adds a new paragraph to the tax code that lets Treasury Department officers and employees tell taxpayers about low‑income taxpayer clinics that receive federal funding.
They may explain who can use the clinics, what the eligibility rules are, and give the clinics’ locations and contact details.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 27, 2019

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HouseIntro Referral

Introduced in House

March 27, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 27, 2019

Bill Text

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Introduced in HouseIssued March 27, 2019

116th CONGRESS

1st Session

H. R. 1902

IN THE HOUSE OF REPRESENTATIVES

March 27, 2019

Mr. Holding (for himself and Mr. Lewis) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

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.

Provision of information regarding low-income taxpayer clinics

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.