[Congressional Record Volume 162, Number 54 (Monday, April 11, 2016)]
[Senate]
[Page S1868]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3616. Mr. HATCH (for himself, Mr. Coats, and Mr. Cardin) submitted 
an amendment intended to be proposed by him to the bill H.R. 636, to 
amend the Internal Revenue Code of 1986 to permanently extend increased 
expensing limitations, and for other purposes; which was ordered to lie 
on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ____. NOTICE REQUIRED BEFORE REVOCATION OF TAX EXEMPT 
                   STATUS FOR FAILURE TO FILE RETURN.

       (a) In General.--Section 6033(j) of the Internal Revenue 
     Code of 1986 is amended by redesignating paragraphs (2) and 
     (3) as paragraphs (3) and (4), respectively, and by inserting 
     after paragraph (1) the following new paragraph:
       ``(2) Requirement of notice.--
       ``(A) In general.--Not later than 270 days after the date 
     an organization described in paragraph (1) fails to file the 
     annual return or notice referenced in paragraph (1) for 2 
     consecutive years, the Secretary shall notify the 
     organization--
       ``(i) that the Internal Revenue Service has no record of 
     such a return or notice from such organization for 2 
     consecutive years, and
       ``(ii) about the penalty that will occur under this 
     subsection if the organization fails to file such a return or 
     notice by the date of the next filing deadline.
     The notification under the preceding sentence shall include 
     information about how to comply with the filing requirements 
     under subsection (a)(1) and (i).''.
       (b) Reinstatement Without Application.--Paragraph (3) of 
     section 6033(j) of the Internal Revenue Code of 1986, as 
     redesignated under subsection (a), is amended--
       (1) by striking ``Any organization'' and inserting the 
     following:
       ``(A) In general.--Except as provided in subparagraph (B), 
     any organization'', and
       (2) by adding at the end the following new subparagraph:
       ``(B) Retroactive reinstatement without application if 
     actual notice not provided.--If an organization described in 
     paragraph (1)--
       ``(i) demonstrates to the satisfaction of the Secretary 
     that the organization did not receive the notice required 
     under paragraph (2), and
       ``(ii) files an annual return or notice referenced in 
     paragraph (1) for the current year,
     then the Secretary may reinstate the organization's exempt 
     status effective from the date of the revocation under 
     paragraph (1) without the need for an application.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to notices and returns required to be filed after 
     December 31, 2015.
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