This bill is currently in the early stages of the legislative process after being sent to the Senate Committee on Finance for review. It is actively moving forward, though no future hearings or votes have been scheduled yet. There is no companion bill currently associated with this legislation.
Legislative Progress
Senate
House
President
Law
Could go either way
The bill has support from both parties, which helps its chances. However, small tax bills often have to wait to be added to a much larger package before they can pass.
Key Points
This bill changes how the government funds clinics that help low-income people with tax problems. Currently, these clinics must raise one dollar for every dollar they get from the federal government. This bill would allow the government to lower that requirement so clinics only have to raise 25 cents for every dollar.
The goal is to help more people get free or low-cost legal help when they have disputes with the IRS. By making it easier for clinics to get federal money, more offices can open or stay open in areas where it is hard to raise local donations.
The bill also clarifies what counts as matching funds. Clinics can count the salaries and benefits of their workers and the cost of their equipment toward their share. However, they cannot count general costs like rent or utilities for the building they are in.
If passed, these new rules would start in the first full year after the bill becomes law. This could provide a significant boost to legal aid groups and law school programs that run these tax clinics across the country.
Impact Analysis
Govbase has not yet run an impact analysis on this legislation.
Milestones
2 milestones2 actions
Jun 24, 2026Senate
Read twice and referred to the Committee on Finance.
Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.
Jun 24, 2026
Introduced in Senate
The bill was officially filed and given a number. It now enters the legislative queue.
Votes
No votes have been recorded for this legislation yet.
News
No related news coverage found for this legislation yet.
Related Bills
No related bills have been identified yet.
Source Information
Document Type
Congressional Bill
Official Title
Unlocking Low-Income Taxpayer Clinic Funding Act
Bill NumberS 4881
Congress119th Congress
ChamberSenate
Latest ActionRead twice and referred to the Committee on Finance.
