Tax-exempt Organizations
US Congress 114th Congress
PARTNERSHIPS Act Promoting Access and Retention Through New Efforts to Require Shared Higher Investments in Postsecondary Success Act [S.2191]
[Education ]
[Student Loans ]
[Taxes ]
[Budget and Spending ]
[Funding ]
[Grants ]
PARTNERSHIPS Act Promoting Access and Retention Through New Efforts to Require Shared Higher Investments in Postsecondary Success Act This bill amends the Higher Education Act of 1965 to establish a state-federal partnership to promote state investment in public higher education. The bill directs the Department of Education to award annual block grants to states that increase public higher education operating support on a per student basis, using a specified formula. As a condition of receiving grants, states must use grant funds to reduce tuition
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Sponsored by: Sen. Ron Wyden
Read Twice And Referred To The Committee On Finance. on 10/21/2015
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National Oceans and Coastal Security Act [S.2025]
[Environmental ]
[Infrastructure ]
[Public Lands and National Parks ]
[Energy ]
[Water ]
[Funding ]
[Grants ]
[National Security ]
National Oceans and Coastal Security Act This bill authorizes the Department of Commerce and the National Fish and Wildlife Foundation to establish the National Oceans and Coastal Security Fund as a tax exempt fund for supporting programs and activities to protect, conserve, and restore ocean and coastal resources and coastal infrastructure. Donations from a foreign government may not be deposited into the fund. Commerce must prioritize projects that have non-federal partners sharing the project costs. According to a specified allocation formula,
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Sponsored by: Sen. Sheldon Whitehouse
Read Twice And Referred To The Committee On Commerce, Science, And Transportation. on 09/10/2015
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Mental Health and Safe Communities Act of 2015 [S.2002]
[Mental Health ]
[Crime ]
[Veterans ]
[Criminal Justice ]
[Firearms/Gun Control ]
[Public Safety ]
Mental Health and Safe Communities Act of 2015 This bill amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize the Department of Justice (DOJ) to award grants for: (1) mental health programs and related law enforcement and corrections programs, (2) state compliance with federal mental health records requirements, (3) court-ordered assisted outpatient treatment, (4) pretrial screening and supervision, (5) behavioral health assessments and intervention, (6) forensic assertive community treatment, and (7) the establishment of a
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Sponsored by: Sen. John McCain
Committee On The Judiciary. Hearings Held. on 02/10/2016
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Stop Super PAC-Candidate Coordination Act [S.1838]
[Elections ]
[Ethics ]
[Funding ]
Stop Super PAC-Candidate Coordination Act This bill amends the Federal Election Campaign Act of 1971 (FECA) to treat as a campaign contribution any payment made by any person (other than a candidate, an authorized committee of a candidate, or a political committee of a political party) for a coordinated expenditure which is not otherwise treated as a contribution. (In effect, replaces and eliminates a prohibition against contributions by minors which the U.S. Supreme Court in McConnell v. Federal Election Commission ruled an unconstitutional violation
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Sponsored by: Sen. Jeff Merkley
Read Twice And Referred To The Committee On Rules And Administration. (sponsor Introductory Remarks On Measure: Cr S5459-5460) on 07/22/2015
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Small Business Tax Compliance Relief Act of 2015 [S.1827]
[Taxes ]
[Small Business ]
[Pensions ]
[Retirement ]
[Healthcare ]
[Budget and Spending ]
[Finance ]
Small Business Tax Compliance Relief Act of 2015 This bill amends provisions of the the Internal Revenue Code relating to the taxation of small businesses to: allow small business entities with gross receipts not exceeding $10 million (currently, $5 million) to use the cash method of accounting and an exemption from the requirement to use inventories; eliminate restrictions on the depreciation of computers or peripheral equipment; extend the tax deduction for the health insurance costs of self-employed individuals; allow small business entities
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Sponsored by: Sen. David Vitter
Read Twice And Referred To The Committee On Finance. on 07/22/2015
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National Disaster Tax Relief Act of 2015 [S.1795]
[Taxes ]
[Disaster Relief ]
[Budget and Spending ]
[Small Business ]
[Housing ]
[Construction ]
[Community Development ]
[Funding ]
[Grants ]
[Economic Development ]
National Disaster Tax Relief Act of 2015 Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, 2014, and 2015 by: allowing an election to expense qualified disaster expenses (i.e., for the abatement of hazardous substances, removal of debris, demolition, and repair of business-related property); increasing the tax deduction for charitable contributions for disaster relief for individual and corporate taxpayers; allowing through 2015 the deduction of losses and net operating losses attributable to disasters;
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Sponsored by: Sen. Cory Booker
Read Twice And Referred To The Committee On Finance. on 07/16/2015
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Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015 [S.1728]
[Taxes ]
[Nonprofit ]
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015 Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.
Sponsored by: Sen. Pat Roberts
Read Twice And Referred To The Committee On Finance. on 07/09/2015
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First Amendment Defense Act [S.1598]
[Religion ]
[Human Rights ]
[Law Enforcement ]
First Amendment Defense Act Prohibits the federal government from taking discriminatory action against a person on the basis that such person believes or acts in accordance with a religious belief or moral conviction that: (1) marriage is or should be recognized as the union of one man and one woman, or (2) sexual relations are properly reserved to such a marriage. Defines "discriminatory action" as any federal government action to discriminate against a person with such beliefs or convictions, including a federal government action to: alter the
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Sponsored by: Sen. Mike Lee
Read Twice And Referred To The Committee On The Judiciary. on 06/17/2015
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Taxpayer Bill of Rights Enhancement Act of 2015 [S.1578]
[Taxes ]
[Budget and Spending ]
[Senior Citizens ]
[Technology and Innovation ]
[Cybersecurity ]
[Data Privacy ]
[Law Enforcement ]
[Crime ]
Taxpayer Bill of Rights Enhancement Act of 2015 Amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to: direct the Internal Revenue Service (IRS) to ensure that its employees are familiar with and act in accord with enumerated taxpayer rights; increase criminal and civil penalties for unauthorized disclosure or inspection of taxpayer information and allow punitive damages for willful unauthorized inspection or disclosure; prohibit the disclosure of taxpayer information to any contractor or other agent of a governmental
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Sponsored by: Sen. Chuck Grassley
Read Twice And Referred To The Committee On Finance. on 06/16/2015
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BUILD Act Brownfields Utilization, Investment, and Local Development Act of 2015 [S.1479]
[Environmental ]
[Community Development ]
[Energy ]
[Funding ]
[Grants ]
[Economic Development ]
[Nonprofit ]
BUILD Act Brownfields Utilization, Investment, and Local Development Act of 2015 This bill amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to: (1) revise and reauthorize brownfields revitalization funding through FY2018, and (2) reauthorize state response programs through FY2018. (Brownfields are certain commercial properties that are hindered from reuse or redevelopment due to the presence of a hazardous substance, pollutant, or contaminant.) Certain nonprofit organizations and community development entities
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Sponsored by: Sen. Cory Booker
Received In The House. on 07/01/2016
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Charitable Agricultural Research Act [S.1429]
[Agriculture ]
[Taxes ]
[Science ]
[Nonprofit ]
Charitable Agricultural Research Act This bill amends the Internal Revenue Code to: (1) allow a tax deduction for charitable contributions to agricultural research organizations directly engaged in the continuous active conduct of research in conjunction with an agricultural college or university, and (2) extend to such organizations the prohibition against expenditures by public charities to influence legislation.
Sponsored by: Sen. Ron Wyden
Read Twice And Referred To The Committee On Finance. on 05/21/2015
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A bill to amend the Internal Revenue Code of 1986 to provide for collegiate housing and infrastructure grants. [S.1002]
[Housing ]
[Infrastructure ]
[Taxes ]
[Education ]
[Funding ]
[Grants ]
A bill to amend the Internal Revenue Code of 1986 to provide for collegiate housing and infrastructure grants. Amends the Internal Revenue Code to allow tax-exempt charitable or educational organizations to make collegiate housing and infrastructure improvement grants to certain tax-exempt social clubs (e.g., college fraternities and sororities) which apply such grants to their collegiate housing property.
Sponsored by: Sen. Shelley Capito
Read Twice And Referred To The Committee On Finance. on 04/16/2015
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Recognizing the importance of nonprofit organizations to the economy of the United States and expressing support for designation of September as "Nonprofit Organization (NPO) Recognition Month". [HR-741]
[Nonprofit ]
[Economic Development ]
[Community Development ]
Recognizing the importance of nonprofit organizations to the economy of the United States and expressing support for designation of September as "Nonprofit Organization (NPO) Recognition Month". Recognizes the importance of nonprofits to the communities they serve, the issues they support, and the economy of the United States. Supports the designation of Nonprofit Organization Recognition Month.
Sponsored by: Rep. Raul Grijalva
Introduced In House on 05/19/2016
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Expressing the sense of the House of Representatives that the House should consider legislation to protect traditional marriage and prevent taxpayer funding of abortion. [HR-399]
[Family-Related Legislation ]
[Reproductive Rights / Abortion ]
[Taxes ]
[Healthcare ]
[Funding ]
Expressing the sense of the House of Representatives that the House should consider legislation to protect traditional marriage and prevent taxpayer funding of abortion. Calls upon the Speaker of the House of Representatives to encourage committee chairs to schedule the following legislation for immediate consideration and, if reported favorably by their respective committees, for votes on the House floor: H.B. 2802, the First Amendment Defense Act; H. Res. 359, providing that the House of Representatives disagrees with the Supreme Court's majority
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Sponsored by: Rep. Walter Jones
Referred To The Subcommittee On The Constitution And Civil Justice. on 09/08/2015
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Expressing the sense of the Congress that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to Americans and United States communities. [HCR-19]
[Taxes ]
[Community Development ]
[Nonprofit ]
Expressing the sense of the Congress that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to Americans and United States communities. Expresses the sense of Congress that the tax exemption of fraternal benefit societies continues to generate significant returns to society and that the work of such societies should continue to be promoted.
Sponsored by: Rep. David Valadao
Introduced In House on 02/26/2015
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To amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions. [HB-869]
[Taxes ]
[Healthcare ]
To amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions. Amends the Internal Revenue Code to expand the special rule for the exclusion from gross income of amounts received by an employee from a governmental accident or health plan to include amounts paid from plans established by or on behalf of a state or political subdivision.
Sponsored by: Rep. Earl Blumenauer
Introduced In House on 02/11/2015
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IRS Notice for Organizations That Include Charities is Essential (IRS NOTICE) Act [HB-811]
[Taxes ]
[Nonprofit ]
IRS Notice for Organizations That Include Charities is Essential (IRS 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
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Sponsored by: Rep. Linda Sanchez
Introduced In House on 02/09/2015
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America Gives More Act of 2015 [HB-644]
[Trade ]
[Small Business ]
[Technology and Innovation ]
[Consumer Protection ]
[International ]
[Taxes ]
[Budget and Spending ]
[Economic Development ]
America Gives More Act of 2015 TITLE I--TRADE FACILITATION AND TRADE ENFORCEMENT (Sec. 101) This bill directs the U.S. Customs and Border Protection (CBP) to ensure that CBP partnership programs, such as the Customs-Trade Partnership Against Terrorism, provide trade benefits to importers, exporters, and certain other private sector entities that meet program requirements. (Sec. 102) The Government Accountability Office (GAO) shall report to Congress on the effectiveness of CBP enforcement of U.S. customs and trade laws (trade enforcement). (Sec.
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Sponsored by: Rep. Ryan Costello
Became Public Law No: 114-125. (txt | Pdf) on 02/24/2016
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Private Foundation Excise Tax Simplification Act of 2015 [HB-640]
[Taxes ]
[Budget and Spending ]
[Nonprofit ]
Private Foundation Excise Tax Simplification Act of 2015 (Sec. 2) Amends the Internal Revenue Code to: (1) reduce from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. (Sec. 3) Excludes the budgetary effects of this Act from PAYGO scorecards.
Sponsored by: Rep. Ryan Costello
Reported (amended) By The Committee On Ways And Means. H. Rept. 114-19, Part I. on 02/09/2015
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Stop Targeting of Political Beliefs by the IRS Act of 2015 [HB-599]
[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: Rep. Pete Olson
Introduced In House on 01/28/2015