; and (D) in subparagraph (L), by striking or 32 and inserting 32, or 36A . (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36 the following new item: Sec. 36A. Middle class tax credit. . (4) The table of sections for chapter 77 of such Code is amended by inserting after the item relating to section 7527 the following: Sec. 7527A. Advance payment of middle class tax credit. . (e) Effective date The amendments made by this section shall apply to earned income received after December 31, 2017. 3. 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) Volunteer Income Tax Assistance Matching Grant Program (1) Establishment of Program The Secretary, through the Internal Revenue Service, shall establish a Community Volunteer Income Tax Assistance Matching Grant Program (hereinafter in this section referred to as the VITA grant program ). Except as otherwise provided in this section, the VITA grant program shall be administered in a manner which is substantially similar to the Community Volunteer Income Tax Assistance matching grants demonstration program established under title I of division D of the Consolidated Appropriations Act, 2008. (2) Matching grants (A) In general The Secretary may, subject to the availability of appropriated funds, make available grants under the VITA grant program 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) Application (i) In general Subject to clause (ii), in order to be eligible for a grant under this section, a qualified return preparation program shall submit an application to the Secretary at such time, in such manner, and containing such