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<BillSummaries>
<item congress="113" measure-type="hr" measure-number="3865" measure-id="id113hr3865" originChamber="HOUSE" orig-publish-date="2014-01-14" update-date="2014-03-27">
<title>Stop Targeting of Political Beliefs by the IRS Act of 2014</title>
<summary summary-id="id113hr3865v36" currentChamber="HOUSE" update-date="2014-03-27">
<action-date>2014-02-26</action-date>
<action-desc>Passed House amended</action-desc>
<summary-text><![CDATA[<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>]]></summary-text>
</summary>
<summary summary-id="id113hr3865v17" currentChamber="HOUSE" update-date="2014-03-27">
<action-date>2014-02-18</action-date>
<action-desc>Reported to House amended</action-desc>
<summary-text><![CDATA[<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>]]></summary-text>
</summary>
<summary summary-id="id113hr3865v00" currentChamber="HOUSE" update-date="2014-01-27">
<action-date>2014-01-14</action-date>
<action-desc>Introduced in House</action-desc>
<summary-text><![CDATA[<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>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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