Text: H.R.7308 — 115th Congress (2017-2018)All Information (Except Text)

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Introduced in House (12/13/2018)


115th CONGRESS
2d Session
H. R. 7308


To amend the Internal Revenue Code of 1986 to require the disclosure of notifications of intent to operate under section 501(c)(4).


IN THE HOUSE OF REPRESENTATIVES

December 13, 2018

Ms. Norton 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 require the disclosure of notifications of intent to operate under section 501(c)(4).

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 “Increased Transparency in 501(c)(4) Organizations Act of 2018”.

SEC. 2. DISCLOSURE OF NOTIFICATIONS OF INTENT TO OPERATE UNDER 501(c)(4).

(a) In general.—Section 6104(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking “and” in clause (iii), by adding “and” at the end of clause (iv), and by inserting after clause (iv) the following new clause:

“(v) any notification required to be made by such organization under section 506(a),”.

(b) Effective date.—The amendments made by this section shall apply with respect to requests made after the date that is six months after the date of enactment of this Act.


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