This bill appropriates $800,000 in both fiscal years 2018 and 2019 from the general fund to the commissioner of revenue to provide taxpayer assistance grants. Up to five percent may be used for program administration. Any unencumbered balance may be carried over to the next year. Under current law, the taxpayer assistance grants program awards grants to nonprofit organizations to help provide taxpayer assistance services. This bill also clarifies that “taxpayer assistance services” means accounting and tax preparation services provided by volunteers to low-income, elderly, and disadvantage residents to assist in the filing of state and federal returns and property tax refund claims.