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H.R. 5438 (115th): 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.

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About the bill

Source: Republican Policy Committee

H.R. 5438 allows officers and employees of the Department of the Treasury to advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics that receive funding under the Code, and to provide location and contact information for such clinics.

Current law provides that the Secretary may allocate up to $6 million per year for matching grants to certain qualified low-income taxpayer clinics. Eligible clinics are those that charge no more than a nominal fee to either represent low-income taxpayers in controversies with the IRS or provide tax information to individuals for whom English is a second language. No clinic can receive more than $100,000 per year.

A qualified low-income taxpayer clinic includes (1) a clinical program at an accredited ...

Sponsor and status

George Holding

Sponsor. Representative for North Carolina's 2nd congressional district. Republican.

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Last Updated: Apr 9, 2018
Length: 2 pages
Apr 9, 2018
115th Congress (2017–2019)
Died in a previous Congress

This bill was introduced in a previous session of Congress and was passed by the House on April 17, 2018 but was never passed by the Senate.


1 Cosponsor (1 Democrat)



Apr 9, 2018

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

Apr 11, 2018
Ordered Reported

A committee has voted to issue a report to the full chamber recommending that the bill be considered further. Only about 1 in 4 bills are reported out of committee.

Apr 17, 2018
Passed House (Senate next)

The bill was passed in a vote in the House. It goes to the Senate next. The vote was by voice vote so no record of individual votes was made.

H.R. 5438 (115th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number H.R. 5438. This is the one from the 115th Congress.

This bill was introduced in the 115th Congress, which met from Jan 3, 2017 to Jan 3, 2019. Legislation not passed by the end of a Congress is cleared from the books.

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