H.R. 5419 · 113th Congress
To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to…
Full title
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.
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Passed the House without a recorded vote, then expired. It passed by voice vote or unanimous consent, which don't record how each member voted, but didn't become law before the 113th Congress ended.
R
BoustanySponsor1 cosponsor · 1 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
- House Introduced Sep 9, 2014
- House Passed Sep 16, 2014
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…
What it does: CRS summary · Passed House without amendment · Sep 16, 2014
(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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: 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.
Policy area: Taxation · Origin: House · Introduced: Sep 9, 2014
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
- House Introduced Sep 9, 2014
- House Passed Sep 16, 2014
No recorded floor vote found.