Title: EPIC Act
Policy area: Taxation

Summary:
Election Protection & Integrity Certification Act or the EPIC Act
This bill amends the Internal Revenue Code to require an organization applying for tax-exempt status to certify that it will not: (1) use foreign funds to make certain expenditures in connection with an election, a political party, or an electioneering communication; or (2) solicit, accept, or receive a contribution or donation from a foreign national for an election or a political party.
A tax-exempt organization must certify in its annual tax return that it has not violated the requirements described above.
The Government Accountability Office must study the political activities of corporations to determine whether foreign money is being used in U.S elections.
The bill amends the Federal Election Campaign Act of 1971 to require tax-exempt organizations filing certain reports regarding disbursements for independent expenditures or electioneering communications to certify that foreign funds were not used for the disbursements.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2852 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2852

   To amend the Internal Revenue Code of 1986 to require certain tax 
exempt organizations to certify that foreign funds will not be used to 
make any contribution or expenditure in connection with any election in 
               the United States, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 8, 2017

  Mr. Kilmer (for himself, Mr. Jones, and Mr. Peters) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on House Administration, for a period 
    to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to require certain tax 
exempt organizations to certify that foreign funds will not be used to 
make any contribution or expenditure in connection with any election in 
               the United States, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Election Protection & Integrity 
Certification Act'' or the ``EPIC Act''.

SEC. 2. CERTIFICATION THAT FOREIGN FUNDS WILL NOT BE USED TO MAKE ANY 
              CONTRIBUTION OR EXPENDITURE IN CONNECTION WITH ANY 
              ELECTION IN THE UNITED STATES.

    (a) Application for Exemption.--Section 501 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following:
    ``(s) Certification.--In the case of an organization described in 
subsection (c) for which an application is required for exemption from 
tax under subsection (a), such application shall not be treated as 
complete unless the application contains a certification that the 
organization will not, directly or indirectly--
            ``(1) use foreign funds to make--
                    ``(A) a contribution or donation of money or other 
                thing of value, or to make an express or implied 
                promise to make a contribution or donation, in 
                connection with any Federal, State or local election,
                    ``(B) a contribution or donation to a committee of 
                a political party, or
                    ``(C) an expenditure, independent expenditure, or 
                disbursement for an electioneering communication 
                (within the meaning of section 304(f)(3) of the Federal 
                Election Campaign Act of 1971 (52 U.S.C. 30104(f)(3))), 
                or
            ``(2) solicit, accept or receive a contribution or donation 
        described in paragraph (1) (A) or (B) from a foreign 
        national.''.
    (b) Certification by (c)(4) Organizations.--
            (1) In general.--Section 506(a) of such Code is amended by 
        inserting before the period at the end the following: ``and 
        shall include with such notification the certification 
        described in subsection (g)''.
            (2) Certification.--Section 506 of such Code is amended by 
        adding at the end the following:
    ``(g) Certification.--The certification described in this 
subsection with respect to an organization is a certification that the 
organization will not, directly or indirectly--
            ``(1) use foreign funds to make--
                    ``(A) a contribution or donation of money or other 
                thing of value, or to make an express or implied 
                promise to make a contribution or donation, in 
                connection with any Federal, State or local election,
                    ``(B) a contribution or donation to a committee of 
                a political party, or
                    ``(C) an expenditure, independent expenditure, or 
                disbursement for an electioneering communication 
                (within the meaning of section 304(f)(3) of the Federal 
                Election Campaign Act of 1971 (52 U.S.C. 30104(f)(3))), 
                or
            ``(2) solicit, accept or receive a contribution or donation 
        described in paragraph (1) (A) or (B) from a foreign 
        national.''.
    (c) Annual Reporting.--Section 6033 of the Internal Revenue Code of 
1986 is amended by redesignating subsection (n) as subsection (o) and 
by inserting after subsection (m) the following:
    ``(n) Certification.--The annual return required by subsection (a) 
for an organization described in section 501(c) and exempt from tax 
under section 501(a) shall not be treated as complete unless the return 
contains a certification that the organization did not, directly or 
indirectly--
            ``(1) use foreign funds to make--
                    ``(A) a contribution or donation of money or other 
                thing of value, or to make an express or implied 
                promise to make a contribution or donation, in 
                connection with a Federal, State, or local election in 
                the year,
                    ``(B) a contribution or donation to a committee of 
                a political party, or
                    ``(C) an expenditure, independent expenditure, or 
                disbursement for an electioneering communication 
                (within the meaning of section 304(f)(3) of the Federal 
                Election Campaign Act of 1971 (52 U.S.C. 30104(f)(3))), 
                or
            ``(2) solicit, accept or receive a contribution or donation 
        described in paragraph (1) (A) or (B) from a foreign 
        national.''.
    (d) GAO Study.--The Comptroller General of the United States 
shall--
            (1) conduct a study of the political activities of 
        corporations to determine whether foreign money is being used 
        in United States elections, and
            (2) not later than July 1, 2019, submit a report of such 
        study to the Committee on House Administration of the House of 
        Representatives and the Committee on Rules and Administration 
        of the Senate.
    (e) Effective Date.--
            (1) The amendment made by subsection (a) shall apply to 
        applications filed after the date of the enactment of this Act.
            (2) The amendment made by subsection (b) shall apply to 
        returns filed for taxable years beginning after the date of the 
        enactment of this Act.

SEC. 3. INCLUDING CERTIFICATIONS IN REPORTS FILED UNDER FEDERAL 
              ELECTION CAMPAIGN ACT OF 1971 BY ORGANIZATIONS MAKING 
              DISBURSEMENTS FOR INDEPENDENT EXPENDITURES OR 
              ELECTIONEERING COMMUNICATIONS.

    (a) Independent Expenditures.--Section 304(c)(2) of the Federal 
Election Campaign Act of 1971 (52 U.S.C. 30104(c)(2)) is amended--
            (1) by striking ``and'' at the end of subparagraph (B);
            (2) by striking the period at the end of subparagraph (C) 
        and inserting ``; and''; and
            (3) by adding at the end the following new subparagraph:
            ``(D) in the case of an independent expenditure made by an 
        organization that is described in section 501(c) of the 
        Internal Revenue Code of 1986 and exempt from taxation under 
        section 501(a) of such Code (or has submitted an application 
        for determination of tax exempt status under such section), a 
        certification that the organization did not use foreign funds 
        to make the expenditure.''.
    (b) Electioneering Communications.--Section 304(f)(2) of such Act 
(52 U.S.C. 30104(f)(2)) is amended by adding at the end the following 
new subparagraph:
                    ``(G) If the person making the disbursement is an 
                organization that is described in section 501(c) of the 
                Internal Revenue Code of 1986 and exempt from taxation 
                under section 501(a) of such Code (or has submitted an 
                application for determination of tax exempt status 
                under such section), a certification that the person 
                did not use foreign funds to make the disbursement.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to reports required to be filed under the Federal 
Election Campaign Act of 1971 on or after the date of the enactment of 
this Act.
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