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H.J.Res. 145 · 115th Congress

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted…

Full title

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".

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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

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.

What it does: CRS summary · Introduced in House · Dec 13, 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.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: 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".

Latest action (Dec 13, 2018): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Dec 13, 2018

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.