Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that— (1) the form shall be available only to individuals who have attained age 65 as of the close of the taxable year, (2) the form may be used even if income for the taxable year includes— (A) social security benefits (as defined in section 86(d) of the Internal Revenue Code of 1986), (B) distributions from qualified retirement plans (as defined in section 4974(c) of such Code), annuities or other such deferred payment arrangements, (C) interest and dividends, or (D) capital gains and losses taken into account in determining adjusted net capital gain (as defined in section 1(h)(3) of such Code), and (3) the form shall be available without regard to the amount of any item of taxable income or the total amount of taxable income for the taxable year. (b) Effective date The form required by subsection (a) shall be made available for taxable years beginning after the date of the enactment of this Act and ending before January 1, 2026. 11075. Sense of the Senate on improving customer service and protections for taxpayers by reinstating appropriate funding levels It is the sense of the Senate that politically motivated budget cuts— (1) are counterproductive to deficit reduction, (2) diminish the ability of the Internal Revenue Service to adequately serve taxpayers and protect taxpayer information, and (3) reduce the ability of the Internal Revenue Service to enforce the law. 11076. Return preparation programs for low-income taxpayers (a) In general Chapter 77 is amended by inserting after section 7526 the following new section: 7526A. Return preparation programs for low-income taxpayers (a) Volunteer Income Tax Assistance Matching Grant Program (1) Establishment of Program The Secretary, through the Internal Revenue Service, shall establish a Community Volunteer Income Tax Assistance Matching Grant Program (hereinafter in this section referred to as the VITA grant program ). Except as otherwise provided in this section, the VITA