To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.
Latest action · Sep 17, 2014 Received in the Senate and Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedSep 9, 2014
- Passed HouseSep 16, 2014
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.
Cosponsors 1
Members who signed on, in the order they did. All signed on Sep 16, 2014.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-PA | Mike Kelly | Sep 16, 2014 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Sep 9, 2014 |
| Senate | Finance Committee | Referred Sep 17, 2014 |
Actions 8
Everything that happened, newest first.
- Sep 17, 2014Received in the Senate and Read twice and referred to the Committee on Finance.
- Sep 16, 2014Mr. Boustany moved to suspend the rules and pass the bill.
- Sep 16, 2014Considered under suspension of the rules. (consideration: CR H7598-7599)
- Sep 16, 2014DEBATE - The House proceeded with forty minutes of debate on H.R. 5419.
- Sep 16, 2014Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7598)
- Sep 16, 2014Motion to reconsider laid on the table Agreed to without objection.
- Sep 9, 2014Introduced in House
- Sep 9, 2014Referred to the House Committee on Ways and Means.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Debate and remarks H7535, H7598, H7599Text printed H7598 | Charles W. Boustany, Jr. R-LA, John R. Carter R-TX, Sander M. Levin D-MI | Sep 16, 2014 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the page H7388.
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 3
Each version as it was printed, newest first.
- Sep 17, 2014Referred in Senate
- Sep 16, 2014Engrossed in House
- Sep 9, 2014Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
