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S 996 114th Congress Senate

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.

Introduced: April 14, 2016 See on congress.gov
Taxation Poverty and welfare assistanceSocial work, volunteer service, charitable organizationsTax administration and collection, taxpayers
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 16, 2015
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2297)
Apr 16, 2015
Introduced in Senate
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 Latest action April 16, 2015

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2297)

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 996: Volunteer Income Tax Assistance (VITA) Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-996/
MLA
"S. 996: Volunteer Income Tax Assistance (VITA) Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-996/.
Bluebook (legal)
S. 996, 114th Cong. (2026), https://openamerica.io/bill/114-S-996/.
Markdown link
[S. 996: Volunteer Income Tax Assistance (VITA) Act](https://openamerica.io/bill/114-S-996/)
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