Clerical amendment The table of sections for chapter 77 is amended by inserting after the item relating to section 7526 the following new item: Sec. 7526A. Return preparation programs for applicable taxpayers. . 1402. Provision of information regarding low-income taxpayer clinics (a) In general Section 7526(c) of the Internal Revenue Code of 1986 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) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. 1403. Notice from IRS regarding closure of taxpayer assistance centers Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury (or the Secretary’s delegate) shall— (1) make publicly available (including by non-electronic means) a notice which— (A) identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure