a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary), . (b) Effective date The amendments made by this section shall apply to tax receivables identified by the Secretary of the Treasury (or the Secretary's delegate) after the date which is 180 days after the date of the enactment of this Act. 502. Return preparation programs for applicable taxpayers (a) In general Chapter 77 is amended by inserting after section 7526 the following new section: 7526A. Return preparation programs for applicable taxpayers (a) Establishment of Volunteer Income Tax Assistance Matching Grant Program The Secretary shall establish a Community Volunteer Income Tax Assistance Matching Grant Program under which the Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified return preparation programs assisting applicable taxpayers and members of underserved populations. (b) Use of funds (1) In general Qualified return preparation programs may use grants received under this section for— (A) ordinary and necessary costs associated with program operation in accordance with cost principles under the applicable Office of Management and Budget circular, including— (i) wages or salaries of persons coordinating the activities of the program, (ii) developing training materials, conducting training, and performing quality reviews of the returns prepared under the program, (iii) equipment purchases, and (iv) vehicle-related expenses associated with remote or rural tax preparation services, (B) outreach and educational activities described in subsection (c)(2)(B), and (C) services related to financial education and capability, asset development, and the establishment of savings accounts in connection with tax return preparation. (2) Requirement of matching