that such individual may be eligible for a refund 
or an abatement of any amount described in 
paragraph (2) pursuant to the program de-
scribed in subparagraph (A). 
‘‘(D) AUTHORIZATION.— 
‘‘(i) IN
GENERAL.—Subject to clause 
(ii), in the case of any refund described in 
subparagraph (A), the Secretary shall issue 
such refund to the eligible individual in the 
same manner as any refund of an overpay-
ment of tax. 
‘‘(ii) EXTENSION
OF
LIMITATION
ON 
TIME FOR REFUND.—With respect to any 
refund under subparagraph (A)— 
‘‘(I) the 3-year period of limita-
tion prescribed by section 6511(a) shall 
be extended until the end of the 1-year 
period beginning on the date that the 
notice described in subparagraph (C) 
is provided to the eligible individual, 
and 
‘‘(II) any limitation under section 
6511(b)(2) shall not apply. 
‘‘(2) ELIGIBLE
INDIVIDUAL.—For purposes of 
this subsection, the term ‘eligible individual’ means 
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any applicable individual who, for any taxable year 
ending during the applicable period, paid or incurred 
any interest, penalty, additional amount, or addition 
to the tax in respect to any tax liability for such year 
of such individual based on a determination that an 
act described in section 7508(a)(1) which was not 
performed by the time prescribed therefor (without re-
gard to any extensions). 
‘‘(3) APPLICABLE PERIOD.—For purposes of this 
subsection, the term ‘applicable period’ means the pe-
riod— 
‘‘(A) beginning on January 1, 2021, and 
‘‘(B) ending on the date of enactment of this 
subsection.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years ending on or before the 
date of enactment of this Act. 
SEC. 4. TERMINATION OF TAX-EXEMPT STATUS OF TER-
RORIST SUPPORTING ORGANIZATIONS. 
(a) IN GENERAL.—Section 501(p) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(8) APPLICATION TO TERRORIST SUPPORTING 
ORGANIZATIONS.— 
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‘‘(A) IN
GENERAL.—For purposes of this 
subsection, in the case of any terrorist sup-
porting organization— 
‘‘(i) such organization (and the des-
ignation of such organization under sub-
paragraph (B)) shall be treated as described 
in paragraph (2), and 
‘‘(ii) the period of suspension described 
in paragraph (3) with respect to such orga-
nization shall be treated as beginning on the 
date that the Secretary designates such or-
ganization under subparagraph (B) and 
ending on the date that the Secretary re-
scinds such designation under subparagraph 
(D). 
‘‘(B) TERRORIST
SUPPORTING
ORGANIZA-
TION.—For purposes of this paragraph, the term 
‘terrorist supporting organization’ means any 
organization which is designated by the Sec-
retary as having provided, during the 3-year pe-
riod ending on the date of such designation, ma-
terial support or resources (within the meaning 
of section 2339B of title 18, United States Code) 
to an organization described in paragraph (2) 
(determined after the application of this para-
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graph to such organization) in excess of a de 
minimis amount. 
‘‘(C) DESIGNATION PROCEDURE.— 
‘‘(i) NOTICE REQUIREMENT.—Prior to 
designating any organization as a terrorist 
supporting organization under subpara-
graph (B), the Secretary shall mail to the 
most recent mailing address provided by 
such organization on the organization’s an-
nual return or notice under section 6033 (or 
subsequent form indicating a change of ad-
dress) a written notice which includes— 
‘‘(I) a statement that the Sec-
retary will designate such organization 
as a terrorist supporting organization 
unless the organization satisfies the re-
quirements of subclause (I) or (II) of 
clause (ii), 
‘‘(II) the name of the organization 
or organizations with respect to which 
the Secretary has determined such or-
ganization provided material support 
or sources as described in subpara-
graph (B), and 
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‘‘(III) a description of such mate-
rial support or resources to the extent 
consistent with national security and 
law enforcement interests. 
‘‘(ii) OPPORTUNITY TO CURE.—In the 
case of any notice provided to an organiza-
tion under clause (i), the Secretary shall, at 
the close of the 90-day period beginning on 
the date that such notice was sent, designate 
such organization as a terrorist supporting 
organization under subparagraph (B) if 
(and only if) such organization has not 
(during such period)— 
‘‘(I) demonstrated to the satisfac-
tion of the Secretary that such organi-
zation did not provide the material 
support or resources referred to in sub-
paragraph (B), or 
‘‘(II) made reasonable efforts to 
have such support or resources re-
turned to such organization and cer-
tified in writing to the Secretary that 
such organization will not provide any 
further support or resources to organi-
zations described in paragraph (2). 
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A certification under subclause (II) shall 
not be treated as valid if the organization 
making such certification has provided any 
other such certification during the preceding 
5 years. 
‘‘(D) RESCISSION.—The Secretary shall re-
scind a designation under subparagraph (B) if 
(and only if)— 
‘‘(i) the Secretary determines that such 
designation was erroneous, 
‘‘(ii) after the Secretary receives a 
written certification from an organization 
that such organization did not receive the 
notice described in subparagraph (C)(i)— 
‘‘(I) the Secretary determines that 
it is reasonable to believe that such or-
ganization did not receive such notice, 
and 
‘‘(II) such organization satisfies 
the requirements of subclause (I) or 
(II) of subparagraph (C)(ii) (deter-
mined after taking into account the 
last sentence thereof), or 
‘‘(iii) the Secretary determines, with 
respect to all organizations to which the 
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