I 
109TH CONGRESS 
1ST SESSION H. R. 1304
To amend the Internal Revenue Code of 1986 to require disclosure of lobbying 
activities by certain organizations. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 15, 2005
Mr. DOGGETT (for himself, Mr. ALLEN, Mr. BAIRD, Mr. BECERRA, Mrs. 
CAPPS, Ms. CARSON, Mr. CASE, Mr. DAVIS of Illinois, Mr. DEFAZIO, Mr. 
DELAHUNT, Ms. DELAURO, Mr. EDWARDS, Mr. EVANS, Mr. FARR, Mr. 
FILNER, Mr. FRANK of Massachusetts, Mr. GONZALEZ, Mr. GENE 
GREEN of Texas, Mr. GRIJALVA, Mr. HASTINGS of Florida, Mr. HOLT, 
Mr. INSLEE, Mr. JEFFERSON, Ms. KAPTUR, Mr. KUCINICH, Ms. LEE, 
Mr. LEVIN, Mr. LEWIS of Georgia, Mrs. MALONEY, Mr. MARKEY, Mrs. 
MCCARTHY, Mr. MCDERMOTT, Mr. MCGOVERN, Mr. MCNULTY, Mr. 
GEORGE MILLER of California, Mrs. NAPOLITANO, Mr. NEAL of Massa-
chusetts, Mr. POMEROY, Ms. ROYBAL-ALLARD, Mr. RYAN of Ohio, Mr. 
SANDERS, Ms. SCHAKOWSKY, Ms. SLAUGHTER, Ms. SOLIS, Mr. STARK, 
Mr. TIERNEY, Mrs. JONES of Ohio, Mr. UDALL of New Mexico, Mr. 
WAXMAN, and Ms. WOOLSEY) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to require 
disclosure of lobbying activities by certain organizations.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Stealth Lobbyist Dis-
closure Act of 2005’’. 
SEC. 2. DISCLOSURE OF LOBBYING ACTIVITIES BY CERTAIN 
ORGANIZATIONS. 
(a) IN GENERAL.—Section 527 of the Internal Rev-
enue Code of 1986 (relating to political organizations) is 
amended by adding at the end the following new sub-
section: 
‘‘(m) DISCLOSURE OF CERTAIN LOBBYING ACTIVI-
TIES.—
‘‘(1) IN GENERAL.—In the case of a coalition or 
association that is identified as a client on any reg-
istration filed under section 4 of the Lobbying Dis-
closure Act of 1995 and that is not a political orga-
nization (determined without regard to this para-
graph)—
‘‘(A) such coalition or association shall be 
treated for purposes of this title as a separate 
entity which is a political organization, and 
‘‘(B) this section shall be applied to such 
coalition or association with the following modi-
fications: 
‘‘(i) The function of conducting lob-
bying activities (as defined in section 3(7)
of the Lobbying Disclosure Act of 1995) 
shall be treated as its exempt function. 
‘‘(ii) The specific deduction under 
subsection (c)(2)(A) shall not be allowed. 
‘‘(iii) Subparagraphs (C) and (D) of 
subsection (c)(3) shall not apply. 
‘‘(iv) The disclosure requirements of 
paragraph (2) shall apply in lieu of the re-
quirements of subsections (i) and (j). 
For purposes of subparagraph (B)(i), lobbying ac-
tivities shall not include any activity described in 
subparagraph (C), (D), or (E) of section 4911(d)(2). 
‘‘(2) DISCLOSURE REQUIREMENTS.—
‘‘(A) ESTABLISHMENT.—A coalition or as-
sociation which is treated under paragraph (1) 
as a political organization shall notify the Sec-
retary, electronically and in writing, of its exist-
ence. Such notice shall be transmitted not later 
than 72 hours after a lobbyist first makes a 
lobbying contact (or, if earlier, is employed or 
retained to make a lobbying contact) on behalf 
of such coalition or association. For purposes of 
the preceding sentence, the terms ‘lobbyist’ and 
‘lobbying contact’ have the respective meanings
given to such terms by section 3 of the Lob-
bying Disclosure Act of 1995. 
‘‘(B) CHANGE IN MEMBERSHIP.—A coali-
tion or association which is required to provide 
a notice to the Secretary under paragraph (1) 
shall also notify the Secretary, electronically 
and in writing, of any change in its membership 
since its prior required notice under this para-
graph. Such notice shall be transmitted not 
later than 72 hours after the date of the mem-
bership change. 
‘‘(3) CONTENTS OF NOTICE.—
‘‘(A) INITIAL
NOTICE.—Each notice re-
quired under paragraph (2)(A) shall include in-
formation regarding—
‘‘(i) the name, address, business tele-
phone number, and principal place of busi-
ness of each of the members of the coali-
tion or association, 
‘‘(ii) a general description of the busi-
ness or activities of each of such members, 
and 
‘‘(iii) the amount reasonably expected 
to be contributed by each of such members
toward the activities of the coalition or as-
sociation of influencing legislation. 
‘‘(B) NOTICE OF MEMBERSHIP CHANGE.—
Each notice required under paragraph (2)(B) 
shall include—
‘‘(i) if the notice relates to a new 
member of the coalition or association, the 
information described in subparagraph (A) 
with respect to such new member, and 
‘‘(ii) if the notice relates to the ces-
sation of a person’s membership, the name 
of such person. 
‘‘(4) EFFECT OF FAILURE.—
‘‘(A) IN GENERAL.—In the case of—
‘‘(i) a failure to give the notice re-
quired under paragraph (2) at the time 
and in the manner prescribed therefor, or 
‘‘(ii) a failure to include any of the in-
formation required to be included in such 
notice or to show the correct information, 
there shall be paid by the coalition or associa-
tion an amount equal to the rate of tax speci-
fied in subsection (b)(1) multiplied by the 
amount involved.