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 rural tax preparation services, (B) outreach and educational activities described in subsection (a)(2)(C)(ii), and (C) services related to financial education and capability, asset development, and the establishment of savings accounts in connection with tax return preparation. (2) Use of grants for overhead expenses prohibited No grant made under this section may be used for overhead expenses that are not directly related to any qualified return preparation program. (c) Promotion and referral (1) Promotion The Secretary shall promote the benefits of, and encourage the use of, tax preparation through qualified return preparation programs through the use of mass communications, referrals, and other means. (2) Internal revenue service referrals The Secretary may refer taxpayers to qualified return preparation programs receiving funding under this section. (3) VITA grantee referral Qualified return preparation programs receiving a grant under this section are encouraged to refer, as appropriate, to local or regional Low Income Taxpayer Clinics individuals who are eligible to receive services at such clinics. (d) Definitions For purposes of this section— (1) Qualified return preparation program The term qualified return preparation program