Stop Targeting of Political Beliefs by the IRS Act of 2014

Bill: 113-hr-3865
Sponsor: full_name: Rep. Camp, Dave [R-MI-4]
Introduced: 2014-01-14
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Department of the Treasury

Internal Revenue Service (IRS)

Tax-exempt organizations
Latest action: action_date: 2014-03-03
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 313.

Summaries:
action_date: 2014-01-14
action_desc: Introduced in House
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 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>

action_date: 2014-02-18
action_desc: Reported to House with amendment(s)
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. Makes this Act applicable to organizations claiming tax-exempt status as a social welfare organization that were created on, before, or after the enactment of this Act. Terminates this Act one year after its enactment. </p>

action_date: 2014-02-26
action_desc: Passed House amended
text: <p><b>(This measure has not been amended since it was reported to the House on February 18, 2014. The summary of that version is repeated here.)</b></p> <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. Makes this Act applicable to organizations claiming tax-exempt status as a social welfare organization that were created on, before, or after the enactment of this Act. Terminates this Act one year after its enactment. </p>

tv_txt: I 113th CONGRESS 2d Session H. R. 3865 IN THE HOUSE OF REPRESENTATIVES January 14, 2014 Mr. Camp introduced the following bill; which was referred to the Committee on Ways and Means 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 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.

tv_txt: IB Union Calendar No. 261 113th CONGRESS 2d Session H. R. 3865 [Report No. 113–353] IN THE HOUSE OF REPRESENTATIVES January 14, 2014 Mr. Camp introduced the following bill; which was referred to the Committee on Ways and Means February 18, 2014 Additional sponsors: Mrs. Miller of Michigan , Mr. Brady of Texas , Mr. Kelly of Pennsylvania , Mr. Boustany , Mr. Graves of Missouri , Mr. Griffin of Arkansas , Ms. Jenkins , Mr. Sam Johnson of Texas , Mr. Reed , Mrs. Blackburn , Mrs. Black , Mr. Paulsen , Mr. Tiberi , Mr. Harper , Mr. Young of Indiana , Mr. Renacci , Mr. Roskam , Mr. Smith of Nebraska , Mr. Nunes , Mr. Ryan of Wisconsin , Mr. Reichert , Mr. Schock , Mr. DesJarlais , Mr. Weber of Texas , Mr. Goodlatte , Mr. Carter , Mr. Olson , Mr. Price of Georgia , Mr. Scalise , Mr. Nunnelee , Mr. Stivers , Mr. Huelskamp , Mr. Barton , Mr. Forbes , Mr. Mulvaney , Mrs. Hartzler , Mr. Hurt , Mr. Walberg , Mr. Collins of New York , Mr. Rokita , Mr. Culberson , Mrs. Bachmann , Mrs. Lummis , Mr. Smith of Missouri , Mr. Huizenga of Michigan , Mr. Gerlach , Mr. Nugent , Mr. Marchant , Mr. Hall , Mr. McClintock , Mr. Gohmert , Mr. Buchanan , Mr. Franks of Arizona , Mr. Benishek , Mrs. Noem , Mr. Wilson of South Carolina , Mr. Sessions , Mr. Cramer , Mr. Gingrey of Georgia , Ms. Foxx , Mr. Kline , Mr. Perry , Mr. Poe of Texas , Mr. Smith of Texas , Mr. Griffith of Virginia , and Mr. Yoder February 18, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic 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 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.

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.

February 18, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

tv_txt: IB 113th CONGRESS 2d Session H. R. 3865 IN THE HOUSE OF REPRESENTATIVES AN ACT 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.

Passed the House of Representatives February 26, 2014. Karen L. Haas, Clerk.

tv_txt: II Calendar No. 313 113th CONGRESS 2d Session H. R. 3865 IN THE SENATE OF THE UNITED STATES February 27, 2014 Received; read the first time March 3, 2014 Read the second time and placed on the calendar AN ACT 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.

Passed the House of Representatives February 26, 2014. Karen L. Haas, Clerk

March 3, 2014 Read the second time and placed on the calendar