S. 1105 — Don't Weaponize the IRS Act

Summary

Don't Weaponize the IRS Act

This bill codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill

increases from $5,000 to $50,000 the gross receipts threshold used to determine the eligibility of tax-exempt organizations for the exemption from certain disclosure and reporting requirements;
expands the definition of organization to include tax-exempt charitable organizations and organizations with no significant activities relating to lobbying, political activity, and the operation of a trade or business;
exempts from disclosure the names and addresses of contributors to an organization in its annual informational return; and
extends exemptions from reporting requirements to political action committees (i.e., 527 organizations).

Related Legislation

H.R. 2556Simplify, Don’t Amplify the IRS Act

2023-04-10Referred to the Committee on Ways and Means, and in addition to the Committees on Financial Services, and Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

S. 1101Simplify, Don’t Amplify the IRS Act

2023-03-30Read twice and referred to the Committee on Finance.

H.R. 4563ACE Act

2025-01-03Placed on the Union Calendar, Calendar No. 825.

H.R. 4472First Amendment Protection Act

2023-09-12Referred to the Subcommittee on Elections.

H.R. 4622Don't Weaponize the IRS Act

2023-07-13Referred to the House Committee on Ways and Means.

Don't Weaponize the IRS Act

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