S.J.Res. 64 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations". | PoliFocus

S.J.Res. 64115th Congress

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations".

Subjects

Taxation

View Vote Breakdown

Summary

This joint resolution nullifies a Department of the Treasury rule (Rev. Proc. 2018-38) that modifies the requirements for information returns filed by certain tax-exempt organizations.

The Treasury rule exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of their contributors on returns filed with the Internal Revenue Service (IRS). The organizations must continue to collect and keep the information to make it available to the IRS upon request.

Full Text

Related Legislation

S. 3284Spotlight Act
2018-07-26Read twice and referred to the Committee on Finance.
Related
H.R. 6900Spotlight Act
2018-09-26Referred to the House Committee on Ways and Means.
Related
H.J.Res. 145Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations".
2018-12-13Referred to the House Committee on Ways and Means.
Related

Legislative Actions

2018-09-24
Introduced in Senate
2018-09-24
Read twice and referred to the Committee on Finance.
2018-10-11
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
2018-10-11
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
2018-10-11
Placed on Senate Legislative Calendar under General Orders. Calendar No. 630.
2018-12-11
Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.
2018-12-11
Measure laid before Senate by motion.
2018-12-12
Considered by Senate. (consideration: CR S7458-7474)
2018-12-12
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.
Roll Call #260 (Senate)
2018-12-12
Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.
Roll Call #260 (Senate)
2018-12-12
Received in the House.

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