[Congressional Record Volume 165, Number 81 (Wednesday, May 15, 2019)]
[Senate]
[Pages S2887-S2888]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. THUNE (for himself, Mr. Casey, Mr. Wyden, and Mr. 
        Roberts):
  S. 1475. A bill to amend the Internal Revenue Code to extend and 
modify certain charitable tax provisions; to the Committee on Finance.
  Mr. THUNE. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 1475

       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 ``Charities Helping Americans 
     Regularly Throughout the Year Act of 2019''.

     SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE FOR CHARITABLE 
                   CONTRIBUTIONS DEDUCTION.

       (a) Determination of Standard Mileage Rate for Charitable 
     Contributions Deduction.--Subsection (i) of section 170 of 
     the Internal Revenue Code of 1986 is amended to read as 
     follows:
       ``(i) Standard Mileage Rate for Use of Passenger 
     Automobile.--For purposes of computing the deduction under 
     this section for use of a passenger automobile, the standard 
     mileage rate shall be the rate determined by the Secretary, 
     which rate shall not be less than the standard mileage rate 
     used for purposes of section 213.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to miles traveled after the date of the enactment 
     of this Act.

     SEC. 3. MANDATORY E-FILING BY EXEMPT ORGANIZATIONS.

       (a) In General.--Section 6033 of the Internal Revenue Code 
     of 1986 is amended by redesignating subsection (n) as 
     subsection (o) and by inserting after subsection (m) the 
     following new subsection:
       ``(n) Mandatory Electronic Filing.--Any organization 
     required to file a return under this section shall file such 
     return in electronic form.''.
       (b) Conforming Amendment.--Paragraph (7) of section 527(j) 
     of such Code is amended by striking ``if the organization 
     has'' and all that follows through ``such calendar year''.
       (c) Inspection of Electronically Filed Annual Returns.--
     Subsection (b) of section 6104 of such Code is amended by 
     adding at the end the following: ``Any annual return required 
     to be filed electronically under section 6033(n) shall be 
     made available by the Secretary to the public as soon as 
     practicable in a machine readable format.''.
       (d) Effective Date.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to taxable years 
     beginning after the date of the enactment of this Act.
       (2) Transitional relief.--
       (A) Small organizations.--
       (i) In general.--In the case of any small organizations, or 
     any other organizations for which the Secretary of the 
     Treasury or the Secretary's delegate (hereafter referred to 
     in this paragraph as the ``Secretary'') determines the 
     application of the amendments made by this section would 
     cause undue burden without a delay, the Secretary may delay 
     the application of such amendments, but such delay shall not 
     apply to any taxable year beginning on or after the date 2 
     years after of the enactment of this Act.
       (ii) Small organization.--For purposes of clause (i), the 
     term ``small organization'' means any organization--

       (I) the gross receipts of which for the taxable year are 
     less than $200,000; and
       (II) the aggregate gross assets of which at the end of the 
     taxable year are less than $500,000.

       (B) Organizations filing form 990-t.--In the case of any 
     organization described in section 511(a)(2) of the Internal 
     Revenue Code of 1986 which is subject to the tax imposed by 
     section 511(a)(1) of such Code on its unrelated business 
     taxable income, or any organization required to file a return 
     under section 6033 of such Code and include information under 
     subsection (e) thereof, the Secretary may delay the 
     application of the amendments made by this section, but such 
     delay shall not apply to any taxable year beginning on or 
     after the date 2 years after of the enactment of this Act.

     SEC. 4. MODIFICATION OF RULES RELATING TO DONOR ADVISED 
                   FUNDS.

       (a) Allowance of Tax-Free Charitable Distributions From 
     Individual Retirement Accounts.--
       (1) In general.--Clause (i) of section 408(d)(8)(B) of the 
     Internal Revenue Code of 1986 is amended by striking ``or any 
     fund or account described in section 4966(d)(2)''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to distributions made in taxable years beginning 
     after December 31, 2018.
       (b) Return Disclosures.--
       (1) Distributions.--Subsection (k) of section 6033 of the 
     Internal Revenue Code of 1986 is amended--
       (A) in paragraph (2), by striking ``and'' at the end;
       (B) in paragraph (3), by striking the period at the end and 
     inserting a comma; and
       (C) by adding at the end the following new paragraphs:
       ``(4) list the total number of such funds which were in 
     existence for the 36-month period ending at the close of such 
     taxable year,
       ``(5) list the total number of funds described in paragraph 
     (4) which made at least 1 grant during the period described 
     in such paragraph, and
       ``(6) set forth--
       ``(A) whether such organization has a publicly available 
     policy with respect to funds which are inactive, dormant, or 
     do not make distributions during the period described in 
     paragraph (4),
       ``(B) a description of the organization's policy for 
     responding to funds described in subparagraph (A) or a 
     statement that no such policy is in effect, and
       ``(C) whether such organization regularly and consistently 
     monitors and enforces compliance with the policy described in 
     subparagraph (A) with respect to such funds.''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to returns for taxable years beginning after 
     December 31, 2019.

     SEC. 5. MODIFICATION OF THE TAX RATE FOR THE EXCISE TAX ON 
                   INVESTMENT INCOME OF PRIVATE FOUNDATIONS.

       (a) In General.--Section 4940(a) of the Internal Revenue 
     Code of 1986 is amended by striking ``2 percent'' and 
     inserting ``1 percent''.
       (b) Elimination of Reduced Tax Where Foundation Meets 
     Certain Distribution Requirements.--Section 4940 of such Code 
     is amended by striking subsection (e).

[[Page S2888]]

       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after the date of the 
     enactment of this Act.
                                 ______