113 HR 3865 RH: Stop Targeting of Political Beliefs by the IRS Act of 2014 U.S. House of Representatives 2014-01-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
IB Union Calendar No. 261 113th CONGRESS2d 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