; and (5) address whether the Criminal Investigation Division of the Internal Revenue Service should report directly to the Commissioner. (b) Repeal of restriction on organizational structure of Internal Revenue Service Paragraph (3) of section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 shall cease to apply beginning 1 year after the date on which the Commissioner of the Internal Revenue Service submits to Congress the plan described in subsection (a). E Other Provisions 1401. 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)