Volunteer Income Tax Assistance (VITA) Act
Official title: A bill to facilitate nationwide availability of volunteer income tax assistance for low-income and underserved populations, and for other purposes.
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Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2297)
Volunteer Income Tax Assistance (VITA) Act
Directs the Internal Revenue Service to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations.
Establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. Requires such Center to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide evaluation of programs and activities funded under this Act.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 996: Volunteer Income Tax Assistance (VITA) Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-996/
"S. 996: Volunteer Income Tax Assistance (VITA) Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-996/.
S. 996, 114th Cong. (2026), https://openamerica.io/bill/114-S-996/.
[S. 996: Volunteer Income Tax Assistance (VITA) Act](https://openamerica.io/bill/114-S-996/)