1. Grants to small business development centers and women’s business centers to address rising costs of tax compliance for small business concerns (a) Grant authority The Administrator of the Small Business Administration may award a grant under this section to a small business development center or a women’s business center for the purposes of assisting owners of small business concerns in complying with the Internal Revenue Code of 1986 and communicating with the Internal Revenue Service. (b) Application Each applicant for a grant under this section shall submit to the Administrator an application in such form as the Administrator may require. The application shall include information regarding the applicant’s goals and objectives for helping address the concerns of owners of small business concerns related to compliance with the Internal Revenue Code of 1986. (c) Applicability of grant requirements An applicant for a grant under this section shall comply with all of the requirements applicable to a grantee under section 21 or section 29 of the Small Business Act, except that the matching funds requirements of such sections shall not apply. (d) Use of funds A recipient of a grant under this section shall use the grant only for the purposes described in subsection (a), including working with— (1) the Internal Revenue Service, including local offices of the Office of the Taxpayer Advocate, to help reduce tax compliance costs for such owners