PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS.

SEC. 1402. PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS. (a) In General.—Section 7526(c) is amended by adding at the end the following new paragraph: “(6) Provision of information regarding qualified low-income taxpayer clinics.—Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may— “(A) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from one or more specific qualified low-income taxpayer clinics receiving funding under this section, and “(B) provide information regarding the location of, and contact information for, such clinics. ” . (b) [26 U.S.C. 7526 note] Effective Date.—The amendment made by this section shall take effect on the date of the enactment of this Act.