refund fraud cases. Sec. 2002. Increased penalty for improper disclosure or use of information by preparers of returns. PART II—Administrative Authority To Prevent Identity Theft and Tax Refund Fraud Sec. 2011. Authority to transfer Internal Revenue Service appropriations to combat tax fraud. Sec. 2012. Streamlined critical pay authority for information technology positions. Sec. 2013. Access to the National Directory of New Hires to identify and prevent fraudulent tax return filings and claims for refund. Sec. 2014. Repeal of provision regarding certain tax compliance procedures and reports. Subtitle B—Improvements to Electronic Filing of Tax Returns Sec. 2101. Identity protection personal identification numbers. Sec. 2102. Electronic filing of returns. Sec. 2103. Internet platform for Form 1099 filings. Sec. 2104. Requirement that electronically prepared paper returns include scannable code. Sec. 2105. Authentication of users of electronic services accounts. I Taxpayer Protection A Protection of Taxpayer Rights I Assistance to Individual Taxpayers in Filing Returns 1001. 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—