Text: H.R.2520 — 113th Congress (2013-2014)All Information (Except Text)

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Introduced in House (06/26/2013)


113th CONGRESS
1st Session
H. R. 2520


To amend the Internal Revenue Code of 1986 to prohibit 501(c)(4) entities from participating in, or intervening in (including the publishing or distributing of statements), any political campaign.


IN THE HOUSE OF REPRESENTATIVES

June 26, 2013

Ms. Michelle Lujan Grisham of New Mexico (for herself and Mr. Cummings) 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 501(c)(4) entities from participating in, or intervening in (including the publishing or distributing of statements), any political campaign.

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 “501(c)(4) Reform Act of 2013”.

SEC. 2. 501(c)(4) ENTITIES PROHIBITED FROM PARTICIPATING IN, OR INTERVENING IN (INCLUDING THE PUBLISHING OR DISTRIBUTING OF STATEMENTS), POLITICAL CAMPAIGNS.

(a) In general.—Subparagraph (A) of section 501(c)(4) of the Internal Revenue Code of 1986 is amended by inserting before the period at the end the following: “and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”.

(b) Effective date.—The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.