The bill amends the Internal Revenue Code to unlock funding for low-income taxpayer clinics. It requires clinics receiving grants to provide matching funds, potentially including personnel salaries and equipment costs, though not indirect expenses. The applicable percentage for matching funds is set at 100%, but the Secretary of the Treasury can establish a lower percentage if it expands clinic coverage. Technical amendments are made, impacting the structure of the code, with the changes set to apply to calendar years after the bill's enactment.