The 2026 Low Income Taxpayer Clinic grant program is designed to provide representation, education, and advocacy for low-income and English as a second language taxpayers. The program aims to protect taxpayers' rights and ensure the fairness and integrity of the tax system. Eligible applicants include clinical programs at accredited law, business, or accounting schools, as well as organizations that represent low-income taxpayers in controversies with the IRS. The grant program will award up to $200,000 per year to qualifying organizations, with a total expected funding of $26 million. The period of performance for this grant is January 1, 2026, through December 31, 2026. Key services that grantees will be expected to provide include representation, education, and advocacy for low-income and ESL taxpayers. Some of the key requirements for applicants include providing matching funds on a dollar-for-dollar basis, offering LITC services for free or for no more than a nominal fee, and meeting additional criteria such as being in compliance with all federal tax and non-tax obligations.