[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1453 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 1453

To amend the Internal Revenue Code of 1986 to deny tax-exempt status to 
     organizations which promote the legalization of certain drugs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 6, 1995

 Mr. Solomon introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to deny tax-exempt status to 
     organizations which promote the legalization of certain drugs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DENIAL OF TAX-EXEMPT STATUS TO ORGANIZATIONS WHICH PROMOTE 
              THE LEGALIZATION OF CERTAIN DRUGS.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986 
(relating to exemption from tax on corporations, certain trusts, etc.) 
is amended by redesignating subsection (n) as subsection (o) and by 
inserting after subsection (m) the following new subsection:
    ``(n) Organizations Promoting Legalization of Certain Drugs Not 
Exempt From Tax.--An organization shall not be exempt from tax under 
subsection (a) if any portion of the activities of such organization 
consists of promoting the legalization of any controlled substance, as 
defined in section 102(6) of the Controlled Substances Act (21 U.S.C. 
802(6)).''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
                                 <all>