S 1777 · 117th Congress 2021–2023, ended

Don't Weaponize the IRS Act

Introduced May 20, 2021 Originated Senate Sponsor Mike Braun R-IN

Fact sheet Spreadsheet

Latest action · May 20, 2021 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.

  1. IntroducedMay 20, 2021
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Don't Weaponize the IRS Act

This bill codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill

  • increases from $5,000 to $50,000 the gross receipts threshold used to determine the eligibility of tax-exempt organizations for the exemption from certain disclosure and reporting requirements;
  • expands the definition of organization to include tax-exempt charitable organizations and organizations with no significant activities relating to lobbying, political activity, and the operation of a trade or business;
  • exempts from disclosure the names and addresses of contributors to an organization in its annual informational return; and
  • extends exemptions from reporting requirements to political action committees (i.e., 527 organizations).

Cosponsors 48

Members who signed on, in the order they did. Signatures ran from May 20, 2021 to Jun 24, 2021; 43 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
R-NEBen SasseOriginalMay 20, 2021
R-LABill CassidyOriginalMay 20, 2021
R-TNBill HagertyOriginalMay 20, 2021
R-IAChuck GrassleyOriginalMay 20, 2021
R-MSCindy Hyde-SmithOriginalMay 20, 2021
R-WYCynthia M. LummisOriginalMay 20, 2021
R-NEDeb FischerOriginalMay 20, 2021
R-IDJames E. RischOriginalMay 20, 2021
R-OKJames LankfordOriginalMay 20, 2021
R-OKJames M. InhofeOriginalMay 20, 2021
R-KSJerry MoranOriginalMay 20, 2021
R-WYJohn BarrassoOriginalMay 20, 2021
R-ARJohn BoozmanOriginalMay 20, 2021
R-TXJohn CornynOriginalMay 20, 2021
R-NDJohn HoevenOriginalMay 20, 2021
R-LAJohn KennedyOriginalMay 20, 2021
R-SDJohn ThuneOriginalMay 20, 2021
R-IAJoni ErnstOriginalMay 20, 2021
R-MOJosh HawleyOriginalMay 20, 2021
R-NDKevin CramerOriginalMay 20, 2021
R-FLMarco RubioOriginalMay 20, 2021
R-TNMarsha BlackburnOriginalMay 20, 2021
R-IDMike CrapoOriginalMay 20, 2021
R-UTMike LeeOriginalMay 20, 2021
R-SDMike RoundsOriginalMay 20, 2021
R-KYMitch McConnellOriginalMay 20, 2021
R-PAPatrick J. ToomeyOriginalMay 20, 2021
R-KYRand PaulOriginalMay 20, 2021
R-NCRichard BurrOriginalMay 20, 2021
R-ALRichard C. ShelbyOriginalMay 20, 2021
R-FLRick ScottOriginalMay 20, 2021
R-MSRoger F. WickerOriginalMay 20, 2021
R-KSRoger MarshallOriginalMay 20, 2021
R-WIRon JohnsonOriginalMay 20, 2021
R-MORoy BluntOriginalMay 20, 2021
R-WVShelley Moore CapitoOriginalMay 20, 2021
R-MTSteve DainesOriginalMay 20, 2021
R-TXTed CruzOriginalMay 20, 2021
R-NCThom TillisOriginalMay 20, 2021
R-SCTim ScottOriginalMay 20, 2021
R-INTodd YoungOriginalMay 20, 2021
R-ARTom CottonOriginalMay 20, 2021
R-ALTommy TubervilleOriginalMay 20, 2021
R-AKLisa MurkowskiMay 24, 2021
R-OHRob PortmanMay 26, 2021
R-AKDan SullivanJun 22, 2021
R-SCLindsey GrahamJun 24, 2021
R-UTMitt RomneyJun 24, 2021

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
SenateFinance Committee
Referred May 20, 2021

Actions 2

Everything that happened, newest first.

  1. May 20, 2021Introduced in Senate
  2. May 20, 2021Read twice and referred to the Committee on Finance.

In the Congressional Record 2

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.

WhereIn the RecordMembersDate
SenateDebate and remarks S3389John Thune R-SDMay 25, 2021
SenateDebate and remarks S3175Mitch McConnell R-KYMay 20, 2021

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.

Printed hearings 1

Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.

NumberHearingCommitteeHeld
S. Hrg. 117-423LAWS AND ENFORCEMENT GOVERNING THE POLITICAL ACTIVITIES OF TAX-EXEMPT ENTITIES113 pagesFinance CommitteeMay 4, 2022

Related bills 5

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 1105Don't Weaponize the IRS ActReintroduced BillMar 30, 2023
S 4046Simplify, Don’t Amplify the IRS ActRelated billApr 7, 2022
HR 4889Don't Weaponize the IRS ActIdentical billJul 30, 2021
HR 7485Simplify, Don’t Amplify the IRS ActRelated billApr 7, 2022
HR 8528ACE ActRelated billNov 1, 2022

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
A bill to amend the Internal Revenue Code of 1986 to codify the Trump administration rule on reporting requirements of exempt organizations, and for other purposes.
Short Title(s) as Introduced
Don't Weaponize the IRS Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. May 20, 2021Introduced in Senate

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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.