sector to provide the free individual income tax preparation and the electronic filing services described in subsections (b) and (c). (e) The IRS Free File Program shall work cooperatively with State government agencies to enhance and expand the use of the program to provide needed benefits to the taxpayer while reducing the cost of processing returns. (f) Nothing in this section is intended to impact the continuity of services provided under Taxpayer Assistance Centers, Tax Counseling for the Elderly, and Volunteer Income Tax Assistance programs. 11078. Attorneys' fees relating to awards to whistleblowers (a) In general Paragraph (21) of section 62(a) is amended to read as follows: (21) Attorneys' fees relating to awards to whistleblowers (A) In general Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under— (i) section 7623(b), or (ii) in the case of taxable years beginning after December 31, 2017, and before January 1, 2026, any action brought under— (I) section 21F of the Securities Exchange Act of 1934 ( 15 U.S.C. 78u-6 ), (II) a State law relating to false or fraudulent claims that meets the requirements described in section 1909(b) of the Social Security Act ( 42 U.S.C. 1396h(b) ), or (III) section 23 of the Commodity Exchange Act ( 7 U.S.C. 26 ). (B) May not exceed award Subparagraph (A) shall not apply to any deduction in excess of the amount includible in the taxpayer's gross income for the taxable year on account of such award. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 11079. Clarification of whistleblower awards (a) Definition of proceeds (1) In general Section 7623 is amended by adding at the end the following new subsection: (c) Proceeds For purposes of this section, the term proceeds includes— (1) penalties, interest, additions to tax, and additional amounts provided under the internal revenue laws, and (2) any proceeds