underserved population includes populations of persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, members of the Armed Forces and their spouses, and the elderly. (f) Special rules and limitations (1) 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. (2) 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 grants under this section. (g) Promotion of programs (1) In general The Secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications and other means. (2) Provision of information regarding qualified return preparation programs The Secretary may provide taxpayers information regarding qualified return preparation programs receiving grants under this section. (3) VITA grantee referral Qualified return preparation programs receiving a grant under this section are encouraged, in appropriate cases, to— (A) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics receiving funding under section 7526, and (B) provide information regarding the location of, and contact information for, such clinics. . (b) Clerical amendment The table of sections for chapter 77 of such Code is amended by inserting after the item relating to section 7526 the following new item: Sec. 7526A. Return preparation programs for low-income taxpayers. . C Identity Protection Personal Identification Numbers 13001. Identity protection personal identification numbers Not later than 5 years after the date of the enactment of this Act, the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the Secretary ) shall establish a program to