PUBLIC LAW 116–25—JULY 1, 2019  133 STAT. 994  preparation programs assisting applicable taxpayers and members  of underserved populations.  ‘‘(b) USE OF FUNDS.—  ‘‘(1) IN GENERAL.—Qualified return preparation programs  may use grants received under this section for—  ‘‘(A) ordinary and necessary costs associated with pro- gram operation in accordance with cost principles under  the applicable Office of Management and Budget circular,  including—  ‘‘(i) wages or salaries of persons coordinating the  activities of the program,  ‘‘(ii) developing training materials, conducting  training, and performing quality reviews of the returns  prepared under the program,  ‘‘(iii) equipment purchases, and  ‘‘(iv) vehicle-related expenses associated with  remote or rural tax preparation services,  ‘‘(B) outreach and educational activities described in  subsection (c)(2)(B), and  ‘‘(C) services related to financial education and capa- bility, asset development, and the establishment of savings  accounts in connection with tax return preparation.  ‘‘(2) REQUIREMENT OF MATCHING FUNDS.—A qualified return  preparation program must provide matching funds on a dollar-  for-dollar basis for all grants provided under this section.  Matching funds may include—  ‘‘(A) the salary (including fringe benefits) of individuals  performing services for the program,  ‘‘(B) the cost of equipment used in the program, and  ‘‘(C) other ordinary and necessary costs associated with  the program.  Indirect expenses, including general overhead of any entity  administering the program, shall not be counted as matching  funds.  ‘‘(c) APPLICATION.—  ‘‘(1) IN GENERAL.—Each applicant for a grant under this  section shall submit an application to the Secretary at such  time, in such manner, and containing such information as  the Secretary may reasonably require.  ‘‘(2) PRIORITY.—In awarding grants under this section, the  Secretary shall give priority to applications which dem- onstrate—  ‘‘(A) assistance to applicable taxpayers, with emphasis  on outreach to, and services for, such taxpayers,  ‘‘(B) taxpayer outreach and educational activities  relating to eligibility and availability of income supports  available through this title, including the earned income  tax credit, and  ‘‘(C) specific outreach and focus on one or more under- served populations.  ‘‘(3) AMOUNTS TAKEN INTO ACCOUNT.—In determining  matching grants under this section, the Secretary shall only  take into account amounts provided by the qualified return  preparation program for expenses described in subsection (b).  ‘‘(d) PROGRAM ADHERENCE.—  ‘‘(1) IN GENERAL.—The Secretary shall establish procedures  for, and shall conduct not less frequently than once every  Procedures.  Time period. 