Stop Targeting of Political Beliefs by the IRS Act of 2014

Bill: 113-s-2011
Sponsor: full_name: Sen. Flake, Jeff [R-AZ]
Introduced: 2014-02-11
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Department of the Treasury

Internal Revenue Service (IRS)

Tax-exempt organizations
Latest action: action_date: 2014-02-11
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-02-11
action_desc: Introduced in Senate
text: <p>Stop Targeting of Political Beliefs by the IRS Act of 2014 - Requires the Internal Revenue Service (IRS) standards and definitions in effect on January 1, 2010, for determining whether an organization qualifies for tax-exempt status as an organization operated exclusively for social welfare to apply to such determinations after enactment of this Act. Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from issuing, revising, or finalizing any regulation (including proposed regulations), revenue ruling, or other guidance not limited to a particular taxpayer relating to such standards and definitions. Terminates this Act one year after its enactment. </p>

tv_txt: II 113th CONGRESS 2d Session S. 2011 IN THE SENATE OF THE UNITED STATES February 11, 2014 Mr. Flake (for himself, Mr. Roberts , Mr. McConnell , Mr. Cornyn , Mr. Alexander , Mr. Thune , Mr. Hatch , Mr. Enzi , Mr. Inhofe , Mr. Burr , Mr. Rubio , Mr. Boozman , Mr. Coats , Mr. Moran , Mr. Scott , Mr. Risch , Mr. Vitter , Mr. Graham , Mr. Johanns , Mrs. Fischer , Mr. Coburn , Mr. Isakson , Mr. Toomey , Mr. Johnson of Wisconsin , Mr. Cruz , Mr. Lee , Mr. Blunt , Mr. Wicker , Mr. Kirk , Mr. Chambliss , Mr. Portman , Mr. Paul , Mr. McCain , Mr. Crapo , Mr. Barrasso , Mr. Cochran , Mr. Hoeven , Mr. Corker , Mr. Shelby , and Mr. Grassley ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To prohibit the Internal Revenue Service from modifying the standard for determining whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986.

1. Short title This Act may be cited as the Stop Targeting of Political Beliefs by the IRS Act of 2014 . 2. Applicable standard for determinations of whether an organization is operated exclusively for the promotion of social welfare (a) In general The standard and definitions as in effect on January 1, 2010, which are used to determine whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986 shall apply for purposes of determining the status of organizations under section 501(c)(4) of the Internal Revenue Code of 1986 after the date of the enactment of this Act. (b) Prohibition on modification of standard The Secretary of the Treasury may not (nor may any delegate of such Secretary) issue, revise, or finalize any regulation (including the proposed regulations published at 78 Fed. Reg. 71535 (November 29, 2013)), revenue ruling, or other guidance not limited to a particular taxpayer relating to the standard and definitions specified in subsection (a). (c) Application to organizations Except as provided in subsection (d), this section shall apply with respect to any organization claiming tax exempt status under section 501(c)(4) of the Internal Revenue Code of 1986 which was created on, before, or after the date of the enactment of this Act. (d) Sunset This section shall not apply after the one-year period beginning on the date of the enactment of this Act.