(This measure has not been amended since it was reported to the House on June 9, 2016. The summary of that version is repeated here.)
Preventing IRS Abuse and Protecting Free Speech Act
(Sec. 2) 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).
[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5053 Introduced in House (IH)]
<DOC>
114th CONGRESS
2d Session
H. R. 5053
To amend the Internal Revenue Code of 1986 to prohibit the Secretary of
the Treasury from requiring that the identity of contributors to 501(c)
organizations be included in annual returns.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 26, 2016
Mr. Roskam introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to prohibit the Secretary of
the Treasury from requiring that the identity of contributors to 501(c)
organizations be included in annual returns.
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 ``Preventing IRS Abuse and Protecting
Free Speech Act''.
SEC. 2. PROHIBITION ON REQUIRING THAT IDENTITY OF CONTRIBUTORS TO
501(C) ORGANIZATIONS BE INCLUDED IN ANNUAL RETURNS.
(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:
``(n) Identifying Information of Donors.--
``(1) In general.--For purposes of subsection (a), the
Secretary may not require the name, address, or other
identifying information of any contributor to any organization
described in section 501(c) of any amount of any contribution,
grant, bequest, devise, or gift of money or property.
``(2) Exceptions.--
``(A) In general.--Paragraph (1) shall not apply--
``(i) to any disclosure required by
subsection (a)(2), and
``(ii) with respect to any a contribution,
grant, bequest, devise, or gift of money or
property made by an officer or director of the
organization (or an individual having powers or
responsibilities similar to those of officers
or directors) or any covered employee.
``(B) Covered employee.--For purposes of this
paragraph, the term `covered employee' means any
employee (including any former employee) of the
organization if the employee is one of the 5 highest
compensated employees of the organization for the
taxable year.
``(C) Compensation from related organizations.--
``(i) In general.--Compensation of a
covered employee by the organization shall
include any compensation paid with respect to
employment of such employee by any related
person or governmental entity.
``(ii) Related organizations.--A person or
governmental entity shall be treated as related
to the organization if such person or
governmental entity--
``(I) controls, or is controlled
by, the organization,
``(II) is controlled by one or more
persons that control the organization,
``(III) is a supported organization
(as defined in section 509(f)(3))
during the taxable year with respect to
the organization,
``(IV) is a supporting organization
described in section 509(a)(3) during
the taxable year with respect to the
organization, or
``(V) in the case of an
organization that is a voluntary
employees' beneficiary association
described in section 501(c)(9),
establishes, maintains, or makes
contributions to such voluntary
employees' beneficiary association.''.
(b) Conforming Amendment.--Section 6033(b)(5) of such Code is
amended--
(1) by striking ``all'', and
(2) by adding at the end the following: ``to the extent not
prohibited by subsection (n),''.
(c) Effective Date.--The amendments made by this subsection shall
apply to returns required to be filed for taxable years ending after
the date of the enactment of this Act.
<all>
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 15.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-612.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-612.
Placed on the Union Calendar, Calendar No. 475.
Rules Committee Resolution H. Res. 778 Reported to House. The resolution provides for 1 hour of general debate on both bills.
UNANIMOUS CONSENT - Mr. Brady (TX) asked unanimous consent that the question on adoption of the motion to recommit on H.R. 5053 be subject to postponement as though under Clause 8 of Rule 20. Agreed to without objection.
Considered under the provisions of rule H. Res. 778. (consideration: CR H3777-3784)
The resolution provides for 1 hour of general debate on both bills.
DEBATE - The House proceeded with one hour of debate on H.R. 5053.
The previous question was ordered pursuant to the rule. (consideration: CR H3783)
Mr. Sarbanes moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H3783-3784; text: CR H3784)
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DEBATE - The House proceeded with 10 minutes of debate on the Sarbanes motion to recommit with instructions. The instructions contained in the motion seek to report the same back to the House forthwith with an amendment to insert a section prohibiting against the IRS requiring 501(c) organizations contributor identity when a 501(c) organization directly or indirectly participates in any political campaign.
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H3784)
POSTPONED PROCEEDINGS - At the conclusion of debate on the Sarbanes motion to recommit with instructions, the Chair put the question on adoption of the motion and by voice vote announced that the noes had prevailed. Mr. Sarbanes demanded the yeas and nays, and the Chair postponed further proceedings on the motion to recommit until later in the legislative day.
Considered as unfinished business. (consideration: CR H3785-3786)
On motion to recommit with instructions Failed by the Yeas and Nays: 180 - 238 (Roll no. 302).
Roll Call #302 (House)Passed/agreed to in House: On passage Passed by recorded vote: 240 - 182 (Roll no. 303).(text: CR H3777-3778)
Roll Call #303 (House)On passage Passed by recorded vote: 240 - 182 (Roll no. 303). (text: CR H3777-3778)
Roll Call #303 (House)Motion to reconsider laid on the table Agreed to without objection.
Received in the Senate and Read twice and referred to the Committee on Finance.