government agency, and (bb) an Indian tribe, as defined in section 4(13) of the Native American Housing Assistance and Self-Determination Act of 1996 ( 25 U.S.C. 4103(13) ), including any tribally designated housing entity (as defined in section 4(22) of such Act ( 25 U.S.C. 4103(22) )), tribal subsidiary, subdivision, or other wholly owned tribal entity, or (IV) a local, State, regional, or national coalition (with one lead organization which meets the eligibility requirements of subclause (I), (II), or (III) acting as the applicant organization). (ii) Alternative eligible organization If no eligible organization described in clause (i) is available to assist the targeted population or community, the term eligible organization shall include— (I) a State government agency, and (II) a Cooperative Extension Service office. (3) Low-income taxpayers The term low-income taxpayer means a taxpayer who has income for the taxable year which does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with three or more qualifying children, as determined in a revenue procedure or other published guidance. (4) Underserved population The term underserved population includes populations of persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, members of the Armed Forces and their spouses, and the elderly. . (b) Clerical amendment The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7526 the following new item: 7526A. Return preparation programs for low-income taxpayers. . 4. Sense of the Senate It is the sense of the Senate that the costs of carrying out this Act and the amendments made by this Act should be fully offset through— (1) the repeal of Public Law 115–97 , with the exception of any provisions or amendments under such Public Law that provide relief to taxpayers with less than $100,000 in annual income,