[Congressional Record Volume 170, Number 79 (Tuesday, May 7, 2024)]
[Senate]
[Pages S3537-S3538]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 2012. Mr. CORNYN (for himself and Mr. King) submitted an amendment
intended to be proposed to amendment SA 1911 proposed by Ms. Cantwell
(for herself, Mr. Cruz, Ms. Duckworth, and Mr. Moran) to the bill H.R.
3935, to amend title 49, United States Code, to reauthorize and improve
the Federal Aviation Administration and other civil aviation programs,
and for other purposes; which was ordered to lie on the table; as
follows:
At the appropriate place, insert the following:
SEC. ___. TERMINATION OF TAX-EXEMPT STATUS OF TERRORIST
SUPPORTING ORGANIZATIONS.
(a) In General.--Section 501(p) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new paragraph:
``(8) Application to terrorist supporting organizations.--
``(A) In general.--For purposes of this subsection, in the
case of any terrorist supporting organization--
``(i) such organization (and the designation of such
organization under subparagraph (B)) shall be treated as
described in paragraph (2), and
``(ii) the period of suspension described in paragraph (3)
with respect to such organization shall be treated as
beginning on the date that the Secretary designates such
organization under subparagraph (B) and ending on the date
that the Secretary rescinds such designation under
subparagraph (D).
``(B) Terrorist supporting organization.--For purposes of
this paragraph, the term `terrorist supporting organization'
means any organization which is designated by the Secretary
as having provided, during the 3-year period ending on the
date of such designation, material support or resources
(within the meaning of section 2339B of title 18, United
States Code) to an organization described in paragraph (2)
(determined after the application of this paragraph to such
organization) in excess of a de minimis amount.
``(C) Designation procedure.--
``(i) Notice requirement.--Prior to designating any
organization as a terrorist supporting organization under
subparagraph (B), the Secretary shall mail to the most recent
mailing address provided by such organization on the
organization's annual return or notice under section 6033 (or
subsequent form indicating a change of address) a written
notice which includes--
``(I) a statement that the Secretary will designate such
organization as a terrorist supporting organization unless
the organization satisfies the requirements of subclause (I)
or (II) of clause (ii),
``(II) the name of the organization or organizations with
respect to which the Secretary has determined such
organization provided material support or sources as
described in subparagraph (B), and
``(III) a description of such material support or resources
to the extent consistent with national security and law
enforcement interests.
``(ii) Opportunity to cure.--In the case of any notice
provided to an organization under clause (i), the Secretary
shall, at the close of the 90-day period beginning on the
date that such notice was sent, designate such organization
as a terrorist supporting organization under subparagraph (B)
if (and only if) such organization has not (during such
period)--
``(I) demonstrated to the satisfaction of the Secretary
that such organization did not provide the material support
or resources referred to in subparagraph (B), or
[[Page S3538]]
``(II) made reasonable efforts to have such support or
resources returned to such organization and certified in
writing to the Secretary that such organization will not
provide any further support or resources to organizations
described in paragraph (2).
A certification under subclause (II) shall not be treated as
valid if the organization making such certification has
provided any other such certification during the preceding 5
years.
``(D) Rescission.--The Secretary shall rescind a
designation under subparagraph (B) if (and only if)--
``(i) the Secretary determines that such designation was
erroneous,
``(ii) after the Secretary receives a written certification
from an organization that such organization did not receive
the notice described in subparagraph (C)(i)--
``(I) the Secretary determines that it is reasonable to
believe that such organization did not receive such notice,
and
``(II) such organization satisfies the requirements of
subclause (I) or (II) of subparagraph (C)(ii) (determined
after taking into account the last sentence thereof), or
``(iii) the Secretary determines, with respect to all
organizations to which the material support or resources
referred to in subparagraph (B) were provided, the periods of
suspension under paragraph (3) have ended.
A certification described in the matter preceding subclause
(I) of clause (ii) shall not be treated as valid if the
organization making such certification has provided any other
such certification during the preceding 5 years.
``(E) Administrative review by internal revenue service
independent office of appeals.--In the case of the
designation of an organization by the Secretary as a
terrorist supporting organization under subparagraph (B), a
dispute regarding such designation shall be subject to
resolution by the Internal Revenue Service Independent Office
of Appeals under section 7803(e) in the same manner as if
such designation were made by the Internal Revenue Service
and paragraph (5) of this subsection did not apply.
``(F) Jurisdiction of united states courts.--
Notwithstanding paragraph (5), the United States district
courts shall have exclusive jurisdiction to review a final
determination with respect to an organization's designation
as a terrorist supporting organization under subparagraph
(B). In the case of any such determination which was based on
classified information (as defined in section 1(a) of the
Classified Information Procedures Act), such information may
be submitted to the reviewing court ex parte and in camera.
For purposes of this subparagraph, a determination with
respect to an organization's designation as a terrorist
supporting organization shall not fail to be treated as a
final determination merely because such organization fails to
utilize the dispute resolution process of the Internal
Revenue Service Independent Office of Appeals provided under
subparagraph (E).''.
(b) Effective Date.--The amendment made by this section
shall apply to designations made after the date of the
enactment of this Act in taxable years ending after such
date.
______