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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".

USA115th CongressSJRES-64| Senate 
| Updated: 12/12/2018
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (41)
Jeanne Shaheen (Democratic)Mazie K. Hirono (Democratic)Tammy Duckworth (Democratic)Margaret Wood Hassan (Democratic)Tom Udall (Democratic)Catherine Cortez Masto (Democratic)Patrick J. Leahy (Democratic)Richard J. Durbin (Democratic)Edward J. Markey (Democratic)Jack Reed (Democratic)Kirsten E. Gillibrand (Democratic)Christopher A. Coons (Democratic)Thomas R. Carper (Democratic)Joe Donnelly (Democratic)Angus S. King (Independent)Amy Klobuchar (Democratic)Heidi Heitkamp (Democratic)Doug Jones (Democratic)Robert P. Casey (Democratic)Tim Kaine (Democratic)Sheldon Whitehouse (Democratic)Joe Manchin (Independent)Chris Van Hollen (Democratic)Christopher Murphy (Democratic)Debbie Stabenow (Democratic)Bill Nelson (Democratic)Claire McCaskill (Democratic)Martin Heinrich (Democratic)Michael F. Bennet (Democratic)Patty Murray (Democratic)Tina Smith (Democratic)Sherrod Brown (Democratic)Bernard Sanders (Independent)Tammy Baldwin (Democratic)Cory A. Booker (Democratic)Benjamin L. Cardin (Democratic)Robert Menendez (Democratic)Jeff Merkley (Democratic)Gary C. Peters (Democratic)Ron Wyden (Democratic)Richard Blumenthal (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
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.

Bill Text Versions

View Text
3 versions available

Suggested Questions

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Timeline
Sep 24, 2018
Introduced in Senate
Sep 24, 2018
Read twice and referred to the Committee on Finance.
Oct 11, 2018
Placed on Senate Legislative Calendar under General Orders. Calendar No. 630.
Oct 11, 2018
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
Dec 11, 2018
Measure laid before Senate by motion.
Dec 11, 2018
Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.
Dec 12, 2018
Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.
View Vote
Dec 12, 2018
Message on Senate action sent to the House.
Dec 12, 2018
Considered by Senate. (consideration: CR S7458-7474)
Dec 12, 2018
Received in the House.
Dec 12, 2018
Held at the desk.
Dec 13, 2018

Latest Companion Bill Action

HJRES 115-145
Introduced in House
  • September 24, 2018
    Introduced in Senate


  • September 24, 2018
    Read twice and referred to the Committee on Finance.


  • October 11, 2018
    Placed on Senate Legislative Calendar under General Orders. Calendar No. 630.


  • October 11, 2018
    Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).


  • December 11, 2018
    Measure laid before Senate by motion.


  • December 11, 2018
    Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.


  • December 12, 2018
    Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.
    View Vote


  • December 12, 2018
    Message on Senate action sent to the House.


  • December 12, 2018
    Considered by Senate. (consideration: CR S7458-7474)


  • December 12, 2018
    Received in the House.


  • December 12, 2018
    Held at the desk.


  • December 13, 2018

    Latest Companion Bill Action

    HJRES 115-145
    Introduced in House

Taxation

Related Bills

  • HR 115-6900: To amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contributors, and for other purposes.
  • S 115-3284: A bill to amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contributors, and for other purposes.
  • HJRES 115-145: 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".
Administrative law and regulatory proceduresCongressional oversightDepartment of the TreasuryGovernment information and archivesInternal Revenue Service (IRS)Tax administration and collection, taxpayersTax-exempt organizations

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".

USA115th CongressSJRES-64| Senate 
| Updated: 12/12/2018
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.

Bill Text Versions

View Text
3 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Sep 24, 2018
Introduced in Senate
Sep 24, 2018
Read twice and referred to the Committee on Finance.
Oct 11, 2018
Placed on Senate Legislative Calendar under General Orders. Calendar No. 630.
Oct 11, 2018
Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).
Dec 11, 2018
Measure laid before Senate by motion.
Dec 11, 2018
Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.
Dec 12, 2018
Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.
View Vote
Dec 12, 2018
Message on Senate action sent to the House.
Dec 12, 2018
Considered by Senate. (consideration: CR S7458-7474)
Dec 12, 2018
Received in the House.
Dec 12, 2018
Held at the desk.
Dec 13, 2018

Latest Companion Bill Action

HJRES 115-145
Introduced in House
  • September 24, 2018
    Introduced in Senate


  • September 24, 2018
    Read twice and referred to the Committee on Finance.


  • October 11, 2018
    Placed on Senate Legislative Calendar under General Orders. Calendar No. 630.


  • October 11, 2018
    Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).


  • December 11, 2018
    Measure laid before Senate by motion.


  • December 11, 2018
    Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.


  • December 12, 2018
    Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.
    View Vote


  • December 12, 2018
    Message on Senate action sent to the House.


  • December 12, 2018
    Considered by Senate. (consideration: CR S7458-7474)


  • December 12, 2018
    Received in the House.


  • December 12, 2018
    Held at the desk.


  • December 13, 2018

    Latest Companion Bill Action

    HJRES 115-145
    Introduced in House
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (41)
Jeanne Shaheen (Democratic)Mazie K. Hirono (Democratic)Tammy Duckworth (Democratic)Margaret Wood Hassan (Democratic)Tom Udall (Democratic)Catherine Cortez Masto (Democratic)Patrick J. Leahy (Democratic)Richard J. Durbin (Democratic)Edward J. Markey (Democratic)Jack Reed (Democratic)Kirsten E. Gillibrand (Democratic)Christopher A. Coons (Democratic)Thomas R. Carper (Democratic)Joe Donnelly (Democratic)Angus S. King (Independent)Amy Klobuchar (Democratic)Heidi Heitkamp (Democratic)Doug Jones (Democratic)Robert P. Casey (Democratic)Tim Kaine (Democratic)Sheldon Whitehouse (Democratic)Joe Manchin (Independent)Chris Van Hollen (Democratic)Christopher Murphy (Democratic)Debbie Stabenow (Democratic)Bill Nelson (Democratic)Claire McCaskill (Democratic)Martin Heinrich (Democratic)Michael F. Bennet (Democratic)Patty Murray (Democratic)Tina Smith (Democratic)Sherrod Brown (Democratic)Bernard Sanders (Independent)Tammy Baldwin (Democratic)Cory A. Booker (Democratic)Benjamin L. Cardin (Democratic)Robert Menendez (Democratic)Jeff Merkley (Democratic)Gary C. Peters (Democratic)Ron Wyden (Democratic)Richard Blumenthal (Democratic)

Finance Committee

Taxation

Related Bills

  • HR 115-6900: To amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contributors, and for other purposes.
  • S 115-3284: A bill to amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contributors, and for other purposes.
  • HJRES 115-145: 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".
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Administrative law and regulatory proceduresCongressional oversightDepartment of the TreasuryGovernment information and archivesInternal Revenue Service (IRS)Tax administration and collection, taxpayersTax-exempt organizations