[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7308 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 7308

To amend the Internal Revenue Code of 1986 to require the disclosure of 
      notifications of intent to operate under section 501(c)(4).


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                    IN THE HOUSE OF REPRESENTATIVES

                           December 13, 2018

  Ms. Norton introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to require the disclosure of 
      notifications of intent to operate under section 501(c)(4).

    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 ``Increased Transparency in 501(c)(4) 
Organizations Act of 2018''.

SEC. 2. DISCLOSURE OF NOTIFICATIONS OF INTENT TO OPERATE UNDER 
              501(C)(4).

    (a) In General.--Section 6104(d)(1)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``and'' in clause (iii), by adding 
``and'' at the end of clause (iv), and by inserting after clause (iv) 
the following new clause:
                            ``(v) any notification required to be made 
                        by such organization under section 506(a),''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to requests made after the date that is six months 
after the date of enactment of this Act.
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