which meets the eligibility requirements of clause (i), (ii), or (iii) acting as the applicant organization), or (v) in the case of applicable taxpayers and members of underserved populations with respect to which no organizations described in the preceding clauses are available— (I) a State government agency, or (II) an office providing Cooperative Extension services (as established at the land-grant colleges and universities under the Smith-Lever Act of May 8, 1914). (3) Applicable taxpayers The term applicable taxpayer means a taxpayer whose income for the taxable year 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. (f) Special rules and limitations (1) Duration of grants Upon application of a qualified return preparation program, the Secretary is authorized to award a multi-year grant not to exceed 3 years. (2) Aggregate limitation Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $30,000,000 per fiscal year (exclusive of costs of administering the program) to grants under this section. (g) Promotion of programs (1) In general The Secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications and other means. (2) Provision of information regarding qualified return preparation programs The Secretary may provide taxpayers information regarding qualified return preparation programs receiving grants under this section. (3) VITA grantee referral Qualified return preparation programs receiving a grant under this section are encouraged, in appropriate cases, to—