A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations".

Bill: 115-sjres-64
Sponsor: full_name: Sen. Tester, Jon [D-MT]
Introduced: 2018-09-24
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Congressional oversight

Department of the Treasury

Government information and archives

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers

Tax-exempt organizations
Latest action: action_date: 2018-12-12
text: Held at the desk.

Summaries:
action_date: 2018-09-24
action_desc: Introduced in Senate
text: <p>This joint resolution nullifies a Department of the Treasury rule (Rev. Proc. 2018-38) that modifies the requirements for information returns filed by certain tax-exempt organizations. </p> <p>The Treasury rule exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of their contributors on returns filed with the Internal Revenue Service (IRS). The organizations must continue to collect and keep the information to make it available to the IRS upon request. </p>

action_date: 2018-12-12
action_desc: Passed Senate without amendment
text: <p>This joint resolution nullifies a Department of the Treasury rule (Rev. Proc. 2018-38) that modifies the requirements for information returns filed by certain tax-exempt organizations. </p> <p>The Treasury rule exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of their contributors on returns filed with the Internal Revenue Service (IRS). The organizations must continue to collect and keep the information to make it available to the IRS upon request. </p>

tv_txt: IIA 115th CONGRESS 2d Session S. J. RES. 64 IN THE SENATE OF THE UNITED STATES September 24, 2018 Mr. Tester (for himself and Mr. Wyden ) introduced the following joint resolution; which was read twice and referred to the Committee on Finance JOINT RESOLUTION Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations .

That Congress disapproves the rule submitted by the Department of the Treasury relating to Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations (Rev. Proc. 2018–38 (July 16, 2018)), received in the House of Representatives on July 26, 2018, and received in the Senate on July 30, 2018, and such rule shall have no force or effect.

tv_txt: IIA Calendar No. 630 115th CONGRESS 2d Session S. J. RES. 64 IN THE SENATE OF THE UNITED STATES September 24, 2018 Mr. Tester (for himself, Mr. Wyden , Mrs. McCaskill , Mr. Whitehouse , Mr. Markey , Mrs. Gillibrand , Mr. Udall , Mr. Van Hollen , Mr. Durbin , Mr. Reed , Mr. Blumenthal , Mrs. Shaheen , Ms. Klobuchar , Mr. Leahy , Mr. Heinrich , Ms. Baldwin , Ms. Smith , Mr. Cardin , Mr. King , Mr. Bennet , Mr. Donnelly , Mr. Casey , Mr. Sanders , Ms. Stabenow , Ms. Hassan , Mr. Jones , Ms. Heitkamp , Mr. Peters , Mr. Menendez , Ms. Hirono , Ms. Cortez Masto , Mr. Booker , Mr. Kaine , Mr. Murphy , and Mr. Merkley ) introduced the following joint resolution; which was read twice and referred to the Committee on Finance October 11, 2018 Committee discharged, by petition, pursuant to 5 U.S.C. 802(c) , and placed on the calendar JOINT RESOLUTION Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations .

That Congress disapproves the rule submitted by the Department of the Treasury relating to Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations (Rev. Proc. 2018–38 (July 16, 2018)), received in the House of Representatives on July 26, 2018, and received in the Senate on July 30, 2018, and such rule shall have no force or effect.

October 11, 2018 Committee discharged, by petition, pursuant to 5 U.S.C. 802(c) , and placed on the calendar

tv_txt: 115th CONGRESS 2d Session S. J. RES. 64 IN THE SENATE OF THE UNITED STATES JOINT RESOLUTION Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations .

That Congress disapproves the rule submitted by the Department of the Treasury relating to Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations (Rev. Proc. 2018–38 (July 16, 2018)), received in the House of Representatives on July 26, 2018, and received in the Senate on July 30, 2018, and such rule shall have no force or effect.

Passed the Senate December 12, 2018. Secretary