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H.R. 159: To require the Administrator of the Small Business Administration to establish a grant program to address rising costs of tax compliance for small business concerns, and for other purposes.

The text of the bill below is as of Jan 3, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 159

IN THE HOUSE OF REPRESENTATIVES

January 3, 2019

introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To require the Administrator of the Small Business Administration to establish a grant program to address rising costs of tax compliance for small business concerns, and for other purposes.

1.

Grants to small business development centers and women’s business centers to address rising costs of tax compliance for small business concerns

(a)

Grant authority

The Administrator of the Small Business Administration may award a grant under this section to a small business development center or a women’s business center for the purposes of assisting owners of small business concerns in complying with the Internal Revenue Code of 1986 and communicating with the Internal Revenue Service.

(b)

Application

Each applicant for a grant under this section shall submit to the Administrator an application in such form as the Administrator may require. The application shall include information regarding the applicant’s goals and objectives for helping address the concerns of owners of small business concerns related to compliance with the Internal Revenue Code of 1986.

(c)

Applicability of grant requirements

An applicant for a grant under this section shall comply with all of the requirements applicable to a grantee under section 21 or section 29 of the Small Business Act, except that the matching funds requirements of such sections shall not apply.

(d)

Use of funds

A recipient of a grant under this section shall use the grant only for the purposes described in subsection (a), including working with—

(1)

the Internal Revenue Service, including local offices of the Office of the Taxpayer Advocate, to help reduce tax compliance costs for such owners; and

(2)

owners of small business concerns who are subject to an audit by the Internal Revenue Service.

(e)

Minimum grant amount

A grant awarded under this section may not be in an amount less than $200,000.

(f)

Cooperative agreements and contracts

The Administrator may enter into a cooperative agreement or contract with the recipient of a grant under this section to provide additional assistance for the purposes described in subsection (a).

(g)

Report to Administrator

Not later than 18 months after the date of receipt of a grant under this section, the recipient of the grant shall submit to the Administrator a report describing how the grant funds were used.

(h)

Evaluation of program

Not later than 3 years after the date of the enactment of this Act, the Administrator shall submit to Congress a report that contains an evaluation of the grant program established under this section.

(i)

Definitions

In this section:

(1)

Administrator

The term Administrator means the Administrator of the Small Business Administration.

(2)

Small business concern

The term small business concern has the meaning given such term under section 3 of the Small Business Act (15 U.S.C. 632).

(3)

Small business development center

The term small business development center has the meaning given such term in section 3 of the Small Business Act (15 U.S.C. 632).

(4)

Women’s business center

The term women’s business center means a women's business center described under section 29 of the Small Business Act (15 U.S.C. 656).

(j)

Limitation on use of funds

The Administrator may carry out this section only with amounts appropriated specifically to carry out this section under subsection (k).

(k)

Authorization of appropriations

There is authorized to be appropriated to carry out this section $5,000,000 for each of fiscal years 2020 and 2021.