; or (B) any certified volunteer tax preparer who receives funding from the Secretary of the Treasury under the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program. (5) Regulations The Election Assistance Commission, in consultation with the Secretary of the Treasury, shall promulgate such regulations as the Commission considers appropriate to carry out this subsection. . (2) Effective date The amendment made by paragraph (1) shall apply with respect to taxable years occurring after December 2021. (b) Responsibilities of Secretary of the Treasury relating to certified volunteer tax preparers (1) Guidance to certified volunteer tax preparers receiving funding under certain programs The Secretary of the Treasury shall provide assistance and guidance to enable certified volunteer tax preparers who receive funding under the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program to meet the requirements of section 7(e) of the National Voter Registration Act of 1993 (as added by subsection (a)). (2) Revision to intake and interview and quality review sheet The Secretary of the Treasury shall revise the intake and interview and quality review sheet provided to an individual who utilizes the services of certified volunteer preparers to include the following question: Do you want to receive a form today to register to vote or update your voter registration information? , as well as a box for the individual to check to indicate whether or not the individual wants to receive such a form. (3) Display of information at sites The Secretary of the Treasury shall revise the quality site requirements for volunteer tax preparers who receive funding under the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program to include a requirement that the sites clearly and prominently display voter registration application forms.