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November 22, 2024 Rain | 45°F
The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title II EXECUTIVE AND ADMINISTRATIVE OFFICERS OF THE COMMONWEALTH
  4. Chapter 14 DEPARTMENT OF REVENUE
  5. Section 13 Low-income taxpayer clinics providing education and assistance to low-income taxpayers; grants

Section 13

Section 13: Low-income taxpayer clinics providing education and assistance to low-income taxpayers; grants

Section 13. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise:

''Low-income taxpayer'', an individual with a household income which does not exceed 400 per cent of the federal poverty level, as calculated by the United States Department of Health and Human Services.

''Qualified low-income taxpayer clinic'', a clinical program at an accredited law school, business school, accounting school or an organization described in 26 U.S.C. 501(c) and exempt from taxation under 26 U.S.C. 501(a) that does not charge a fee for services, except for reimbursement of actual costs incurred, and in which at least 95 per cent of taxpayers represented by the clinical program are low-income taxpayers.

''Qualified representative'', an individual who is authorized to practice before the department or the applicable court.

(b) The commissioner may, subject to appropriation, award grants to develop, expand or support qualified low-income taxpayer clinics that provide education and assistance to low-income taxpayers seeking to file tax returns and to those engaged in disputes with the department. The commissioner, in determining whether to award a grant under this section, shall consider the number of taxpayers who will be served by the clinic, including the number of taxpayers in the geographical area who have limited English proficiency, the quality of the program offered by the qualified low-income taxpayer clinic, including the qualifications of its administrators and qualified representatives and its record in providing services to low-income taxpayers. The commissioner shall give preference in awarding grants to qualified low-income taxpayer clinics that assist taxpayers in applying for the earned income credit available under subsection (h) of section 6 of chapter 62. Upon application of a qualified low-income taxpayer clinic, the department may award multi-year grants not to exceed 3 years.