This bill adds certain tax return preparers to the list of places that must make voter registration application forms available under the National Voter Registration Act of 1993.
The bill says in-person tax preparers must display state mail voter registration forms where customers can see and access them. Preparers who provide services online must show a prominent hyperlink to the mail voter registration form developed by the Election Assistance Commission or to the appropriate election official's online registration site through the same software or service the customer uses. The bill does not require these preparers to accept completed forms for transmission, to provide other related forms and statements, or to follow the usual transmittal deadlines applied to other voter registration agencies.
The bill defines qualifying "tax return preparers" to include those described in the Internal Revenue Code (except preparers who prepare fewer than 100 individual tax returns in the current or prior taxable year) and certified volunteer tax preparers who receive funding under the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program. The Election Assistance Commission, working with the Treasury Secretary, must issue regulations to implement the changes. The Secretary of the Treasury must provide guidance to funded volunteer preparers, add a question on intake forms asking whether the client wants a registration form, and require funded volunteer sites to display voter registration forms.
The amendment applies with respect to taxable years after December 2021.
No publicly available information on estimated costs. The bill directs the Election Assistance Commission (in consultation with the Treasury) to write regulations and directs the Treasury Secretary to provide guidance and revise volunteer intake and site requirements, but it does not include cost estimates in the provided text.
No publicly available information.
No publicly available information.