[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3575 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 3575

  To amend the Internal Revenue Code of 1986 to deny tax exemption to 
 organizations which violate the Federal prohibitions regarding human 
                             fetal tissue.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 18, 2015

Mrs. Noem (for herself and Mr. Renacci) 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 exemption to 
 organizations which violate the Federal prohibitions regarding human 
                             fetal tissue.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``End Tax Exemptions for Fetal Tissue 
Profits Act''.

SEC. 2. DENIAL OF TAX EXEMPTION IN CONNECTION WITH VIOLATION OF 
              PROHIBITIONS REGARDING HUMAN FETAL TISSUE.

    (a) In General.--Section 503 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(g) Denial of Exemption in Connection With Violation of 
Prohibitions Regarding Human Fetal Tissue.--
            ``(1) In general.--An organization described in section 
        501(c) shall not be exempt from taxation under section 501(a) 
        if--
                    ``(A) such organization is fined under subsection 
                (d) of section 498B of the Public Health Service Act 
                for any violation under such section, or
                    ``(B) any officer, employee, or volunteer of such 
                organization is fined or imprisoned under such 
                subsection (d) for any violation under such section and 
                such violation occurred in connection with services 
                provided by such individual to such organization.
            ``(2) Taxable years affected.--
                    ``(A) In general.--The denial of exemption under 
                paragraph (1) shall apply to the taxable year which 
                includes the date on which the organization or 
                individual referred to therein is so fined or 
                imprisoned and all taxable years thereafter.
                    ``(B) Contributions made before disqualification 
                date.--In the case of a contribution made to an 
                organization during the first taxable year to which the 
                denial of exemption under paragraph (1) applies and 
                before the date referred to in subparagraph (A), 
                section 170 shall be applied without regard to this 
                subsection.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act 
with respect to violations occurring before, on, or after such date.
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