organization). (ii) Alternative eligible organization If no eligible organization described in clause (i) is available to assist the targeted population or community, the term eligible organization shall include— (I) a State government agency, and (II) a Cooperative Extension Service office. (3) Low-income taxpayers The term low-income taxpayer means a taxpayer who has income for the taxable year which does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance. (4) Underserved population The term 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. . (b) Clerical amendment The table of sections for chapter 77 is amended by inserting after the item relating to section 7526 the following new item: 7526A. Return preparation programs for low-income taxpayers. .