I 
119TH CONGRESS 
1ST SESSION H. R. 6800 
To amend the Internal Revenue Code of 1986 to terminate the tax-exempt 
status of terrorist supporting organizations. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 17, 2025 
Mr. KUSTOFF introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to terminate 
the tax-exempt status of terrorist supporting organizations. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TERMINATION OF TAX-EXEMPT STATUS OF 
TERRORIST SUPPORTING ORGANIZATIONS. 
(a) IN GENERAL.—Section 501(p) of the Internal 
Revenue 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 de-
scribed in paragraph (2), and 
‘‘(ii) the period of suspension de-
scribed in paragraph (3) with respect to 
such organization shall be treated as begin-
ning on the date that the Secretary des-
ignates such organization under subpara-
graph (B) and ending on the date that the 
Secretary rescinds such designation under 
subparagraph (D). 
‘‘(B) TERRORIST SUPPORTING ORGANIZA-
TION.—For purposes of this paragraph— 
‘‘(i) IN GENERAL.—the term ‘terrorist 
supporting organization’ means any orga-
nization which is designated by the Sec-
retary as having provided, during the 3- 
year period ending on the date of such des-
ignation, material support or resources to 
an organization described in paragraph (2) 
(determined after the application of this 
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paragraph to such organization) in excess 
of a de minimis amount. 
‘‘(ii) MATERIAL
SUPPORT
OR
RE-
SOURCES.—The term ‘material support or 
resources’ has the meaning given such 
term in subsection (g)(4) of section 2339B 
of title 18, United States Code, except that 
such term shall not include— 
‘‘(I) support or resources that 
were approved by the Secretary of 
State with the concurrence of the At-
torney General for purposes of sub-
section (j) of such section, or 
‘‘(II) humanitarian aid provided 
with the approval of the Office of For-
eign Assets Control. 
‘‘(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 
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(or subsequent form indicating a change of 
address) 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 
requirements of subclause (I) or (II) 
of clause (ii), 
‘‘(II) the name of the organiza-
tion or organizations with respect to 
which the Secretary has determined 
such organization provided material 
support or sources as described in 
subparagraph (B), 
‘‘(III) a description of such mate-
rial support or resources except to the 
extent that the Secretary determines 
that disclosure of such description 
would be inconsistent with national 
security or law enforcement interests, 
and 
‘‘(IV) if the Secretary makes the 
determination described in subclause 
(III), a statement that the Secretary 
has made such determination and that 
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all or part of the description of such 
material support or resources is not 
included in such notice by reason of 
such determination. 
‘‘(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, des-
ignate such organization as a terrorist sup-
porting 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 
subparagraph (B), 
‘‘(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 orga-
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nizations described in paragraph (2), 
or 
‘‘(III) if such notice included a 
statement described in clause (i)(IV), 
filed a complaint with a United States 
district court of competent jurisdiction 
alleging that Secretary’s determina-
tion under clause (i)(III) is erroneous. 
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 pre-
ceding 5 years. 
‘‘(iii) APPLICATION OF OPPORTUNITY 
TO CURE FOLLOWING COMPLAINT REGARD-
ING
DETERMINATION
TO
WITHHOLD
DE-
SCRIPTION OF MATERIAL SUPPORT OR RE-
SOURCES.—In the case of a final judgment 
of a court of competent jurisdiction that 
the Secretary’s determination under clause 
(i)(III) was not erroneous, clause (ii) shall 
be applied without regard to subclause 
(III) thereof and as though the notice re-
ferred to in such clause was sent on the 
first date that all rights of appeal with re-
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spect to such final judgement have con-
cluded. 
‘‘(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 organization 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 
material support or resources referred to 
in subparagraph (B) were provided, the pe-
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riods of suspension under paragraph (3) 
have ended. 
A certification described in the matter pre-
ceding subclause (I) of clause (ii) shall not be 
treated as valid if the organization making such 
certification has provided any other such certifi-
cation during the preceding 5 years. 
‘‘(E) ADMINISTRATIVE REVIEW BY INTER-
NAL REVENUE SERVICE INDEPENDENT OFFICE 
OF APPEALS.—In the case of the designation of 
an organization by the Secretary as a terrorist 
supporting organization under subparagraph 
(B), a dispute regarding such designation shall 
be subject to resolution by the Internal Revenue 
Service Independent Office of Appeals under 
section 7803(e) in the same manner as if such 
designation were made by the Internal Revenue 
Service and paragraph (5) of this subsection 
did not apply. 
‘‘(F) JURISDICTION
OF
UNITED
STATES 
COURTS.—Notwithstanding paragraph (5), the 
United States district courts shall have exclu-
sive jurisdiction to review any determination of 
the Secretary under subparagraph (C)(i)(III) 
and any final determination with respect to an 
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