H.R. 6900 · 115th Congress
Spotlight Act
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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.
D
PriceSponsor15 cosponsors · 15 D
D
Cohen
KC
D
Clark
SC
D
Carbajal
MD
D
DeSaulnier
AE
D
Eshoo
JG
D
Garamendi
SM
D
Maloney
EN
D
Norton
TR
D
Ryan
JS
D
Schakowsky
CS
D
Shea-Porter
PJ
D
Jayapal
MP
D
Pocan
BL
D
Lee
CM
D
Maloney11 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill repeals an Internal Revenue Service (IRS) revenue procedure (Rev. Proc. 2018-38) that exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of substantial contributors (persons who contribute more than $5,000 per year) on information returns that are filed with the IRS.
What it does: CRS summary · Introduced in House · Sep 26, 2018
Spotlight Act
This bill repeals an Internal Revenue Service (IRS) revenue procedure (Rev. Proc. 2018-38) that exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of substantial contributors (persons who contribute more than $5,000 per year) on information returns that are filed with the IRS.
The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors on their returns. The information must also be made available to the public.
The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Spotlight Act
Latest action (Sep 26, 2018): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Sep 26, 2018
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.