Bill · S. 4881· Senate(119-S-4881)
Unlocking Low-Income Taxpayer Clinic Funding Act
- Introduced
- 6/24/2026
- Last activity
- 6/24/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Peter Welch
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill is known as the Unlocking Low-Income Taxpayer Clinic Funding Act. It changes the rules for matching funds required for grants given to low-income taxpayer clinics. The bill allows matching funds to include salaries, fringe benefits, and equipment costs used in the clinic. It explicitly excludes indirect expenses like general overhead from counting as matching funds. The bill sets the matching funds percentage at 100 percent, but lets the Secretary lower it to as little as 25 percent to expand clinic coverage. These changes apply to calendar years starting after the date of enactment.
Yes
Would households on low incomes be better off under this?+4
The bill provides more flexible matching fund rules that can expand the reach of services for low-income taxpayers.
Is this likely to lift people out of poverty?+3
The bill allows for expanded coverage of low-income taxpayer clinics by permitting a lower matching percentage.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 2(a) allows clinics to use staff salaries, fringe benefits, and equipment costs as matching funds, which makes it easier for clinics to meet grant requirements using everyday operating expenses.
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Section 2(a) also gives the Secretary the power to lower the required matching percentage down to 25 percent, which can help clinics expand their coverage to reach more taxpayers in need.
Potential Negative Impacts for People
- Section 2(a) explicitly excludes indirect expenses like general overhead from counting as matching funds, which might make it harder for sponsoring institutions to cover their general administrative costs when trying to qualify for these grants.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+4
- Social Issues And Justice
- Improves Poverty Reduction+3
- 6/24/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Roger MarshallRepublican · Kansas