US HB5419 | 2013-2014 | 113th Congress
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Engrossed on September 17 2014 - 50% progression, died in committee
Action: 2014-09-17 - Received in the Senate and Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Engrossed) [PDF]
Status: Engrossed on September 17 2014 - 50% progression, died in committee
Action: 2014-09-17 - Received in the Senate and Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Engrossed) [PDF]
Summary
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.
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.
Sponsors
| Rep. Charles Boustany [R-LA] | Rep. Mike Kelly [R-PA] |
History
| Date | Chamber | Action |
|---|---|---|
| 2014-09-17 | Senate | Received in the Senate and Read twice and referred to the Committee on Finance. |
| 2014-09-16 | House | Motion to reconsider laid on the table Agreed to without objection. |
| 2014-09-16 | House | On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7598) |
| 2014-09-16 | House | DEBATE - The House proceeded with forty minutes of debate on H.R. 5419. |
| 2014-09-16 | House | Considered under suspension of the rules. (consideration: CR H7598-7599) |
| 2014-09-16 | House | Mr. Boustany moved to suspend the rules and pass the bill. |
| 2014-09-09 | House | Referred to the House Committee on Ways and Means. |
Subjects
Administrative law and regulatory procedures
Administrative remedies
Department of the Treasury
Internal Revenue Service (IRS)
Tax-exempt organizations
Taxation
Administrative remedies
Department of the Treasury
Internal Revenue Service (IRS)
Tax-exempt organizations
Taxation
