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 and referral (1) Promotion The Secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications, referrals, and other means. (2) Internal revenue service referrals The Secretary may refer taxpayers to 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 to refer, as appropriate, to local or regional Low-Income Taxpayer Clinics individuals who are eligible for such clinics. . (2) Clerical amendment The table of sections for chapter 77 is amended by inserting after the item relating to section 7526 the following new item: 7526A. Return preparation programs for low-income taxpayers. . (h) Effective date The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2018.