to qualified low-income taxpayer clinics Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may refer taxpayers for advice and assistance to qualified low-income taxpayer clinics receiving funding under this section. . (b) Effective date The amendment made by this section shall apply to referrals made after the date of the enactment of this Act. 304. EITC outreach (a) In general Section 32 is amended by adding at the end the following new subsection: (n) Notification of potential eligibility for credit and refund (1) In general To the extent possible and on an annual basis, the Secretary shall provide notice to each taxpayer who— (A) did not claim the credit under subsection (a) for any preceding taxable year for which credit or refund is not precluded by section 6511, and (B) may be allowed such credit for any such taxable year based on return or return information (as defined in section 6103(b)) available to the Secretary, that such taxpayer may be eligible to claim such credit and a refund for such taxable year. (2) Notice Notice provided under paragraph (1) shall be in writing and sent to the last known address of the taxpayer. . (b) Effective date The amendment made by this section shall take effect on January 1, 2018. IV Ensure Taxpayer Access to Competent Tax Return Preparers 401. Regulation of tax return preparers (a) In general Section 330(a) of title 31, United States Code, is amended— (1) by striking paragraph (1) and inserting the following: (1) regulate— (A) the practice of representatives of persons before the Department of the Treasury