[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9088 Introduced in House (IH)]

<DOC>






118th CONGRESS
  2d Session
                                H. R. 9088

To amend the Internal Revenue Code of 1986 to make notices of intent to 
 operate under section 501(c)(4) publicly available in the same manner 
                as applications for exemption from tax.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 2024

  Ms. Norton 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 make notices of intent to 
 operate under section 501(c)(4) publicly available in the same manner 
                as applications for exemption from tax.

    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 2024''.

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

    (a) In General.--Section 506 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(g) Disclosure of Notices and Requests.--Any notice under 
subsection (a), and any request under subsection (f), shall be treated 
for purposes of section 6104 as an application for exemption from 
taxation under section 501(a).''.
    (b) Conforming Amendment.--Section 506(f) of such Code is amended 
by striking the last sentence thereof.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to notices submitted after the date that is 6 months 
after the date of the enactment of this Act.
                                 <all>