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".115th Congress (2017-2018)
|Sponsor:||Sen. Tester, Jon [D-MT] (Introduced 09/24/2018)|
|Committees:||Senate - Finance|
|Latest Action:||House - 12/12/2018 Held at the desk. (All Actions)|
|Roll Call Votes:||There has been 1 roll call vote|
This bill has the status Passed Senate
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Summary: S.J.Res.64 — 115th Congress (2017-2018)All Information (Except Text)
Passed Senate without amendment (12/12/2018)
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.