[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 283 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 283

 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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 28, 2015

   Mr. Flake (for himself, Mr. Roberts, Mr. Blunt, Mr. Grassley, Mr. 
 Rubio, Mr. Crapo, Mr. Kirk, Mr. Inhofe, Mrs. Capito, Mr. Wicker, Mr. 
 Risch, Mr. Perdue, Mr. Daines, Mr. Heller, Mr. Burr, Mr. Vitter, Mr. 
 McCain, Mr. Graham, Mr. Isakson, Mr. Enzi, Mr. Paul, Mr. Toomey, Mr. 
 Moran, Mr. Cruz, Mr. Portman, Mr. Alexander, Mr. Boozman, Mr. Cornyn, 
  Mr. Cochran, Mr. McConnell, Mr. Scott, Mrs. Fischer, Mr. Thune, Mr. 
Corker, Mr. Barrasso, Mr. Lee, and Mr. Shelby) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    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 ``Stop Targeting of Political Beliefs 
by the IRS Act of 2015''.

SEC. 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 February 28, 2017.
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