Tax-exempt Organizations
US Congress 114th Congress
We the People Act of 2016 [S.6]
[Elections ]
[Ethics ]
[Finance ]
[Law Enforcement ]
[Funding ]
[Criminal Justice ]
[Crime ]
We the People Act of 2016 Democracy Is Strengthened by Casting Light On Spending in Elections Act of 2016 or the DISCLOSE Act of 2016 This bill amends the Federal Election Campaign Act of 1971 (FECA) to: redefine "independent expenditure" to expand the meaning of express advocacy for the election or defeat of a candidate; expand the period for treating communications as electioneering communications; repeal the prohibition against contributions by minors; and prescribe disclosure requirements for campaign-related disbursements by corporations, labor
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Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Rules And Administration. on 06/16/2016
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COMPETE Act of 2015 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 [S.537]
[Taxes ]
[Small Business ]
[Technology and Innovation ]
[Science ]
[Economic Development ]
COMPETE Act of 2015 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) increase the rate of such credit to 25% of so much of the taxpayer's qualified research expenses in a taxable year as exceeds 50% of the average expenses for the three preceding taxable years; (2) allow such credit for the basic research expenditures of educational institutions, scientific research organizations,
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Sponsored by: Sen. Thomas Carper
Read Twice And Referred To The Committee On Finance. on 02/24/2015
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Bipartisan Sportsmen's Act of 2015 [S.405]
[Public Lands and National Parks ]
[Firearms/Gun Control ]
[Animals ]
[Recreation ]
[Sports ]
[Film Production ]
[Funding ]
Bipartisan Sportsmen's Act of 2015 This bill revises a variety of existing programs to expand access to, and opportunities for, hunting, fishing, and recreational shooting. The Federal Land Transaction Facilitation Act is reauthorized through FY2025. The North American Wetlands Conservation Act and the National Fish and Wildlife Foundation Establishment Act are reauthorized through FY2020. Components of firearms and ammunition and sport fishing equipment and its components (such as lead sinkers) are exempted from regulations of chemical substances
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Sponsored by: Sen. Angus King
Read The Second Time. Placed On Senate Legislative Calendar Under General Orders. Calendar No. 15. on 02/09/2015
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Notice for Organizations That Include Charities is Essential (NOTICE) Act [S.400]
[Taxes ]
[Nonprofit ]
Notice for Organizations That Include Charities is Essential (NOTICE) Act Amends the Internal Revenue Code to require the Secretary of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for two consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for two consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline.
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Sponsored by: Sen. Benjamin Cardin
Read Twice And Referred To The Committee On Finance. on 02/05/2015
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Water and Agriculture Tax Reform Act of 2015 [S.384]
[Agriculture ]
[Taxes ]
[Water ]
Water and Agriculture Tax Reform Act of 2015 Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.
Sponsored by: Sen. Michael Enzi
Read Twice And Referred To The Committee On Finance. on 02/05/2015
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Sunlight for Unaccountable Non-profits (SUN) Act [S.367]
[Taxes ]
[Nonprofit ]
[Elections ]
[Funding ]
Sunlight for Unaccountable Non-profits (SUN) Act Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on
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Sponsored by: Sen. Kirsten Gillibrand
Read Twice And Referred To The Committee On Finance. on 02/04/2015
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US Congress 114th Congress
Taxpayer Protection Act of 2016 [S.3156]
[Taxes ]
Taxpayer Protection Act of 2016
Sponsored by: Sen. Orrin Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-298. on 07/12/2016
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US Congress 114th Congress
Preventing IRS Abuse and Protecting Free Speech Act [S.3057]
[Taxes ]
[Nonprofit ]
[Ethics ]
Preventing IRS Abuse and Protecting Free Speech Act This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service from requiring a tax-exempt organization to include in annual returns the name, address, or other identifying information of any contributor. The bill includes exceptions for: (1) required disclosures regarding prohibited tax shelter transactions; and (2) contributions by the organization's officers, directors, or five highest compensated employees (including compensation paid by related organizations).
Sponsored by: Sen. Richard Shelby
Read Twice And Referred To The Committee On Finance. on 06/14/2016
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Stop Targeting of Political Beliefs by the IRS Act of 2015 [S.283]
[Taxes ]
Stop Targeting of Political Beliefs by the IRS Act of 2015 Requires the Internal Revenue Service standards and definitions in effect on January 1, 2010, for determining whether an organization qualifies for tax-exempt status as an organization operated exclusively for social welfare to apply to such determinations after enactment of this Act. Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from issuing, revising, or finalizing any regulation (including proposed regulations), revenue ruling, or other guidance not limited
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Sponsored by: Sen. Chuck Grassley
Read Twice And Referred To The Committee On Finance. on 01/28/2015
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Charities Helping Americans Regularly Throughout the Year Act [S.2750]
[Taxes ]
[Nonprofit ]
[Budget and Spending ]
[Finance ]
Charities Helping Americans Regularly Throughout the Year Act This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations. The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor-advised fund (DAF). (A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring
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Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Finance. on 04/06/2016
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A bill to prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities. [S.274]
[Taxes ]
[Elections ]
[Ethics ]
A bill to prohibit the Department of the Treasury from assigning tax statuses to organizations based on their political beliefs and activities. Amends the Internal Revenue Code, with respect to the tax exemption of political organizations, to revise the definition of "political organization" to mean a party, committee, association, fund, or other organization (whether or not incorporated) that: (1) is registered as a political committee with the Federal Election Commission (FEC); (2) has been determined to be a political committee in administrative
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Sponsored by: Sen. Chuck Grassley
Read Twice And Referred To The Committee On Finance. on 01/28/2015
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CLEAN UP Act Creating Livable Environments And New Usable Property Act [S.2734]
[Environmental ]
[Taxes ]
[Real Estate ]
[Waste Management / Recycling ]
[Economic Development ]
CLEAN UP Act Creating Livable Environments And New Usable Property Act This bill amends the Internal Revenue Code to extend through 2019: (1) the exclusion of gain or loss on the sale or exchange of brownfield sites (land used for commercial or industrial purposes that has been contaminated with hazardous waste or pollution and has been cleaned up and made suitable for commercial or industrial uses) from unrelated business taxable income, and (2) the election to expense environmental remediation expenditures.
Sponsored by: Sen. Christopher Murphy
Read Twice And Referred To The Committee On Finance. on 03/17/2016
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A bill to amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service. [S.273]
[Taxes ]
[Crime ]
A bill to amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service. Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political,
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Sponsored by: Sen. Chuck Grassley
Committee On The Judiciary Subcommittee On Oversight, Agency Action, Federal Rights And Federal Courts. Hearings Held. on 07/29/2015
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US Congress 114th Congress
Historic Tax Credit Improvement Act of 2015 [S.2655]
[Taxes ]
[Real Estate ]
[Construction ]
Historic Tax Credit Improvement Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects with rehabilitation expenditures not exceeding $3.75 million, for which no credit was allowed in either of the two immediately preceding taxable years (small projects); (2) allow the transfer of tax credit amounts for small projects; (3) treat a building as substantially rehabilitated if rehabilitation
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Sponsored by: Sen. Susan Collins
Read Twice And Referred To The Committee On Finance. on 03/09/2016
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CREATE Act of 2016 Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act of 2016 [S.2648]
[Arts and Culture ]
[Small Business ]
[Immigration ]
[Disaster Relief ]
[Taxes ]
[Community Development ]
[Economic Development ]
[Funding ]
[Grants ]
[International ]
CREATE Act of 2016 Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act of 2016 This bill amends the Internal Revenue Code to prescribe a special rule for the deduction from a creator's gross income of the fair market value of a qualified artistic charitable contribution by the creator to a tax-exempt charitable organization of any literary, musical, artistic, or scholarly composition, or similar property, or the copyright thereon (or both). The Small Business Act is amended to require the Small Business Administration
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Sponsored by: Sen. Tom Udall
Read Twice And Referred To The Committee On Finance. on 03/08/2016
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US Congress 114th Congress
Empowering Patients First Act of 2015 [S.2519]
[Healthcare ]
[Medicare and Medicaid ]
[Small Business ]
[Insurance ]
[Taxes ]
[Public Health ]
Empowering Patients First Act of 2015 This bill repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of their enactment. This bill replaces those provisions with amendments to the Internal Revenue Code, the Public Health Service Act, and the Employee Retirement Income Security Act of 1974 (ERISA) to address health care coverage. The bill provides for refundable tax credits for health insurance coverage and health savings account (HSA) contributions.
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Sponsored by: Sen. John McCain
Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S740-741) on 02/09/2016
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American Clean Energy Investment Act of 2015 [S.2391]
[Energy ]
[Taxes ]
[Climate Change ]
[Environmental ]
[Manufacturing ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Small Business ]
[Technology and Innovation ]
[Trade ]
[Consumer Protection ]
[Economic Development ]
American Clean Energy Investment Act of 2015 This bill amends the Internal Revenue Code to extend and modify tax provisions relating to energy. TITLE I--REDUCING CARBON POLLUTION AND CREATING JOBS BY TRANSITIONING TO SUSTAINABLE ENERGY SOURCES This title makes permanent: (1) the tax credit for producing electricity from renewable resources, (2) the energy tax credit, and (3) the qualifying advanced energy project credit. The Department of the Treasury must provide grants to tax-exempt organizations for investment in specified energy property, including
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Sponsored by: Sen. Edward Markey
Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S8607-8609) on 12/10/2015
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Philanthropic Facilitation Act [S.2313]
[Finance ]
[Taxes ]
[Nonprofit ]
Philanthropic Facilitation Act This bill amends the Internal Revenue Code to: (1) expand the definition of, and requirements relating to, "program-related investments" made by private foundations to for-profit entities to further certain charitable purposes; (2) allow a judicial determination (i.e., declaratory judgment) as to whether investments in any entity qualify as program-related investments; (3) require expanded reporting by for-profit entities that receive program-related investments of their gross income, expenses, disbursements, and other
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Sponsored by: Sen. Gary Peters
Read Twice And Referred To The Committee On Finance. on 11/19/2015
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US Congress 114th Congress
Church Plan Clarification Act of 2015 [S.2308]
[Taxes ]
[Pensions ]
[Retirement ]
[Religion ]
Church Plan Clarification Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it for pension benefit rules and testing purposes unless one such organization provides at least 80% of the operating funds for the other organization during the recipient organization's preceding tax year and there is a
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Sponsored by: Sen. Susan Collins
Received In The House. on 12/11/2015
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DISCLOSE Act of 2015 Democracy Is Strengthened by Casting Light On Spending in Elections Act of 2015 [S.229]
[Elections ]
[Voting Rights ]
[Finance ]
DISCLOSE Act of 2015 Democracy Is Strengthened by Casting Light On Spending in Elections Act of 2015 Amends the Federal Election Campaign Act of 1971 (FECA) to redefine the term "independent expenditure" as an expenditure by a person that, when taken as a whole, expressly advocates the election or defeat of a clearly identified candidate, or is the functional equivalent of express advocacy because it can be interpreted by a reasonable person only as advocating the election or defeat of a candidate, taking into account whether the communication involved
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Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Rules And Administration. (sponsor Introductory Remarks On Measure: Cr S349-350; Text Of Measure As Introduced: Cr S350-352) on 01/21/2015