; and (ii) by ensuring that the hyperlink is prominently displayed to each customer who receives any tax return preparation services from the tax return preparer. (3) Exceptions A tax return preparer shall not be required to meet the following requirements of this section which are otherwise applicable to a voter registration agency designated by the State for purposes of this section: (A) Clause (iii) of subsection (a)(4)(A) (relating to the acceptance of completed voter registration application forms for transmittal to the appropriate State election official). (B) Subparagraph (B) of subsection (a)(6) (relating to the provision of the form by which an individual may apply to register to vote at a voter registration agency and related forms and statements). (C) Subsection (d) (relating to the deadline for the transmittal of completed voter registration application forms to the appropriate State election official). (4) Definition In this subsection, the term tax return preparer means— (A) a tax return preparer described in section 7701(a)(36) of the Internal Revenue Code of 1986, other than a tax return preparer who— (i) during the taxable year, reasonably expects to prepare fewer than 100 individual tax returns, or (ii) during the previous taxable year, prepared fewer than 100 individual tax returns