Court of the United States there shall be included all periods (whether or not consecutive) during which an individual served as judge. . B Return Preparation programs for Low-Income Taxpayers 12001. Return preparation programs for low-income taxpayers (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7526 the following new section: 7526A. Return preparation programs for low-income 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 low-income 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 funds A qualified return preparation program must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include— (A) the salary (including fringe benefits) of individuals performing services for