# 119-s-4881: Unlocking Low-Income Taxpayer Clinic Funding Act

119-s-4881, Unlocking Low-Income Taxpayer Clinic Funding Act, is a 119th Congress bill sponsored by Sen. Welch, Peter [D-VT] (D-VT); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-4881
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4881
- Congress: 119
- Title: Unlocking Low-Income Taxpayer Clinic Funding Act
- Status: introduced
- Introduced: 2026-06-24
- Sponsor: Sen. Welch, Peter [D-VT] (D-VT)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**Reworks how Low-Income Taxpayer Clinic grants are matched and clarifies which costs count as match.** This bill would change what counts as matching funds and reorganize the tax code sections that govern LITC grants. - Low-Income Taxpayer Clinics and their sponsors would be able to count salaries, including fringe benefits, and equipment costs as matching funds. Indirect expenses like general institutional overhead may not be used as match, and the changes apply to calendar years beginning after enactment. - The bill sets the default matching requirement at 100 percent but gives the Treasury Secretary authority to set a lower percentage not below 25 percent if doing so would expand clinic coverage. - The Internal Revenue Code provision governing LITC grants, section 7526(c), is renumbered and reorganized to clarify implementation and eligibility rules.

## Cosponsors (1)

- Sen. Marshall, Roger [R-KS] (R-KS), 2026-06-24T00:00:00.000Z

## Provisions PRIA read

- More help for low-income taxpayers: benefit, low. This bill would change matching-fund rules for low-income taxpayer clinics (LITCs). Each clinic would need to provide matching funds equal to the applicable percentage of its grant. Matching could include staff salaries (including fringe benefits) and equipment costs, but not indirect overhead of t…

## Related bills

- 119-s-4668: Protect College Sports Act of 2026
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-2819: Head Start for America's Children Act
- 119-s-1748: Kids Online Safety Act
- 119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act

## Sources
- [119-s-4881 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4881)

## Related
- [119-s-4668: Protect College Sports Act of 2026](https://policyrisk.com/legislation/119-s-4668)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-2819: Head Start for America's Children Act](https://policyrisk.com/legislation/119-s-2819)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act](https://policyrisk.com/legislation/119-s-3265)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4881 (as of 2026-09-30).