Partnerships, Education, and Communication office) in which it was determined that the average accuracy rate for preparation of tax returns through such program was less than 90 percent, such program shall not be eligible for any additional grants under this section unless such program provides, as part of their application, sufficient documentation regarding the corrective measures established by such program to address the deficiencies identified following the field site visit. (C) Priority In awarding grants under this section, the Secretary shall give priority to applications— (i) demonstrating assistance to low-income taxpayers, with emphasis on outreach to and services for such taxpayers, (ii) demonstrating taxpayer outreach and educational activities relating to eligibility and availability of income supports available through the Internal Revenue Code of 1986, such as the earned income tax credit, and (iii) demonstrating specific outreach and focus on one or more underserved populations. (D) Duration of grants Upon application of a qualified return preparation program, the Secretary is authorized to award a multi-year grant not to exceed 3 years. (3) Aggregate limitation Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $30,000,000 per fiscal year (exclusive of costs of administering the program) to carry out the purposes of this section. (b) Use of funds (1) In general Qualified return preparation programs receiving a grant under this section may use the grant for— (A) ordinary and necessary costs associated with program operation in accordance with Cost Principles Circulars as set forth by the Office of Management and Budget, including— (i) for wages or salaries of persons coordinating the activities of the program, (ii) to develop training materials, conduct training, and perform quality reviews of the returns for which assistance has been provided under the program, and (iii) for equipment purchases and vehicle-related expenses associated with remote or