To prohibit the Internal Revenue Service from modifying the standard for determining whether an organization is operated exclusively for the promotion of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986.
(This measure has not been amended since it was reported to the House on February 18, 2014. The summary of that version is repeated here.)
Stop Targeting of Political Beliefs by the IRS Act of 2014 - Requires the Internal Revenue Service (IRS) 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 to a particular taxpayer relating to such standards and definitions. Makes this Act applicable to organizations claiming tax-exempt status as a social welfare organization that were created on, before, or after the enactment of this Act. Terminates this Act one year after its enactment.
Sponsor introductory remarks on measure. (CR E1800-1801)
Read twice and referred to the Committee on Finance.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 13.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-353.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-353.
Placed on the Union Calendar, Calendar No. 261.
Rules Committee Resolution H. Res. 487 Reported to House. The resolution provides for consideration of H.R. 3865 and H.R. 2804. The resolution provides for one hour of debate for each bill.
Considered under the provisions of rule H. Res. 487. (consideration: CR H1960-1971)
The resolution provides for consideration of H.R. 3865 and H.R. 2804. The resolution provides for one hour of debate for each bill.
DEBATE - The House proceeded with one hour of debate on H.R. 3865.
DEBATE - The House continued with debate on H.R. 3865.
The previous question was ordered pursuant to the rule. (consideration: CR H1968)
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Mr. Van Hollen moved to recommit with instructions to Ways and Means. (consideration: CR H1968-1970; text: CR H1968-1969)
DEBATE - The House proceeded with 10 minutes of debate on the Van Hollen motion to recommit with instructions, pending the reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to add 2 sections to the bill. The first would prohibit limitations on the Secretary of the Treasury to issue regulations requiring the disclosure of secret political donors. The second would prohibit the bill from taking effect until certain unemployment benefits are restored. The point of order was withdrawn.
On motion to recommit with instructions Failed by the Yeas and Nays: 191 - 230 (Roll no. 68). (consideration: CR H1969-1970)
Roll Call #68 (House)Passed/agreed to in House: On passage Passed by recorded vote: 243 - 176 (Roll no. 69).(text: CR H1961)
Roll Call #69 (House)On passage Passed by recorded vote: 243 - 176 (Roll no. 69). (text: CR H1961)
Roll Call #69 (House)Motion to reconsider laid on the table Agreed to without objection.
DEBATE - Pursuant to clause 6 of Rule 16, the Chair announced the amendment was not debatable.
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 313.