US SJR64 | 2017-2018 | 115th Congress
Status
Spectrum: Partisan Bill (Democrat 40-2)
Status: Engrossed on December 12 2018 - 50% progression, died in chamber
Action: 2018-12-12 - Held at the desk.
Text: Latest bill text (Engrossed) [PDF]
Status: Engrossed on December 12 2018 - 50% progression, died in chamber
Action: 2018-12-12 - Held at the desk.
Text: Latest bill text (Engrossed) [PDF]
Summary
A joint resolution 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". 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.
Title
A joint resolution 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".
Sponsors
Roll Calls
2018-12-12 - Senate - Passed Senate without amendment RC# 260 (Y: 50 N: 49 NV: 1 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2018-12-12 | House | Held at the desk. |
| 2018-12-12 | House | Message on Senate action sent to the House. |
| 2018-12-12 | House | Received in the House. |
| 2018-12-12 | Senate | Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260. |
| 2018-12-12 | Senate | Considered by Senate. (consideration: CR S7458-7474) |
| 2018-12-11 | Senate | Measure laid before Senate by motion. |
| 2018-12-11 | Senate | Motion to proceed to consideration of measure agreed to in Senate by Voice Vote. |
| 2018-10-11 | Senate | Placed on Senate Legislative Calendar under General Orders. Calendar No. 630. |
| 2018-10-11 | Senate | Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c). |
| 2018-09-24 | Senate | Read twice and referred to the Committee on Finance. |
Same As/Similar To
SB3284 (Related) 2018-07-26 - Read twice and referred to the Committee on Finance.
HB6900 (Related) 2018-09-26 - Referred to the House Committee on Ways and Means.
HJR145 (Same As) 2018-12-13 - Referred to the House Committee on Ways and Means.
HB6900 (Related) 2018-09-26 - Referred to the House Committee on Ways and Means.
HJR145 (Same As) 2018-12-13 - Referred to the House Committee on Ways and Means.
Subjects
Administrative law and regulatory procedures
Congressional oversight
Department of the Treasury
Government information and archives
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers
Tax-exempt organizations
Taxation
Congressional oversight
Department of the Treasury
Government information and archives
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers
Tax-exempt organizations
Taxation
