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-hjres-145
Sponsor: full_name: Rep. Price, David E. [D-NC-4]
Introduced: 2018-12-13
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: 2018-12-13
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2018-12-13
action_desc: Introduced in House
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: IA 115th CONGRESS 2d Session H. J. RES. 145 IN THE HOUSE OF REPRESENTATIVES December 13, 2018 Mr. Price of North Carolina (for himself, Mr. Sarbanes , Ms. Schakowsky , Mr. Pocan , Ms. Jayapal , and Mr. Deutch ) submitted the following joint resolution; which was referred to the Committee on Ways and Means 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.