WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 77

26 U.S.C. 7526: Low-income taxpayer clinics

Created in 1998 by the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206). Changed by 1 later law. 1 bill in this Congress would change it.

This Congress

  • S. 5441 TAS Act · reported by committee · would change (c)

How it got here

2019

  • Pub. L. 116–25 added par. (6). (Taxpayer First Act) Law text · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.