About the bill
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
Sponsor. Representative for North Carolina's 2nd congressional district. Republican.
Last Updated: Apr 9, 2018
Length: 2 pages
What legislators are saying
“Ranking Member Lewis' Statement on Low-Income Taxpayer Clinics Bill”
— Rep. John Lewis [D-GA5, 1987-2020] (Co-sponsor) on Apr 11, 2018
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
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.
Mar 27, 2019
Reintroduced Bill — Introduced
This activity took place on a related bill, H.R. 1902 (116th).
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.
How to cite this information.
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GovTrack.us. (2021). H.R. 5438 — 115th Congress: To amend the Internal Revenue Code of 1986 to allow officers and employees of the ... Retrieved from https://www.govtrack.us/congress/bills/115/hr5438
“H.R. 5438 — 115th Congress: To amend the Internal Revenue Code of 1986 to allow officers and employees of the ...” www.GovTrack.us. 2018. August 3, 2021 <https://www.govtrack.us/congress/bills/115/hr5438>
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, H.R. 5438, 115th Cong. (2018).
|title=H.R. 5438 (115th)
|accessdate=August 3, 2021
|author=115th Congress (2018)
|date=April 9, 2018
|quote=To amend the Internal Revenue Code of 1986 to allow officers and employees of the ...
Where is this information from?
GovTrack automatically collects legislative information from a variety of governmental and non-governmental sources. This page is sourced primarily from Congress.gov, the official portal of the United States Congress. Congress.gov is generally updated one day after events occur, and so legislative activity shown here may be one day behind. Data via the congress project.