Page:United States Statutes at Large Volume 112 Part 1.djvu/802

 112 STAT. 776 PUBLIC LAW 105-206-^JULY 22, 1998 "(A) the numbers of taxpayers who will be served by the clinic, including the number of taxpayers in the geographical area for whom English is a second language; ^(B) the existence of other low-income taxpayer clinics serving the same population; "(C) the quality of the program offered by the lowincome taxpayer clinic, including the qualifications of its administrators and qualified representatives, and its record, if any, in providing service to low-income taxpayers; and "(D) alternative funding sources available to the clinic, including amounts received from other grants and contributions, and the endowment and resources of the institution sponsoring the clinic. "(5) REQUIREMENT OF MATCHING FUNDS. —^A low-income taxpayer clinic must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include— "(A) the salary (including fringe benefits) of individuals performing services for the clinic; and "(B) the cost of equipment used in the clinic. Indirect expenses, including general overhead of the institution sponsoring the clinic, shall not be counted as matching funds.*'. (b) CLERICAL AMENDMENT.The table of sections for chapter 77, as amended by section 3411, is amended by adding at the end the following new item: "Sec. 7526. Low-income taxpayer clinics.". 26 USC 7526 (c) EFFECTIVE DATE. —The amendments made by this section i^ote. shall take effect on the date of the enactment of this Act. Subtitle H—Other Matters 26 USC 7804 SEC. 3701. CATALOGING COMPLAINTS. In collecting data for the report required under section 1211 of the Taxpayer Bill of Rights 2 (Public Law 104^168), the Secretary of the Treasury or the Secretary's delegate shall, not later than January 1, 2000, maintain records of taxpayer complaints of misconduct by Internal Revenue Service employees on an individual employee basis. SEC. 3702. ARCHIVE OF RECORDS OF INTERNAL REVENUE SERVICE. (a) IN GENERAL.— Subsection (1) of section 6103 (relating to confidentiality and disclosure of returns and return information) is amended by adding at the end the following new paragraph: "(17) DISCLOSURE TO NATIONAL ARCHIVES AND RECORDS ADMINISTRATION.— The Secretary shall, upon written request from the Archivist of the United States, disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration for purposes of, and only to the extent necessary in, the appraisal of records for destruction or retention. No such officer or employee shall, except to the extent authorized by subsection (f), (i)(7), or (p), disclose any return or return information disclosed under the preceding sentence to any person other than to the Secretary, or to another officer or employee of the National Archives and Records Administration

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