Text: H.R.172 — 115th Congress (2017-2018)All Bill Information (Except Text)

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Introduced in House (01/03/2017)


115th CONGRESS
1st Session
H. R. 172


To restore the Free Speech and First Amendment rights of churches and exempt organizations by repealing the 1954 Johnson Amendment.


IN THE HOUSE OF REPRESENTATIVES

January 3, 2017

Mr. Jones introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To restore the Free Speech and First Amendment rights of churches and exempt organizations by repealing the 1954 Johnson Amendment.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Repeal of the 1954 Johnson Amendment banning the Free Speech and First Amendment rights of churches and exempt organizations.

(a) In general.—Paragraph (3) of section 501(c) of the Internal Revenue Code of 1986 (relating to list of exempt organizations) is amended by striking “, 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 amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.

(c) Campaign finance laws unaffected.—The amendments made by this section shall not invalidate or limit any provision of the Federal Election Campaign Act of 1971 (2 U.S.C. 431 et seq.).