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To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

USA119th CongressHR-6800| House 
| Updated: 12/17/2025
David Kustoff

David Kustoff

Republican Representative

Tennessee

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill proposes to amend the Internal Revenue Code of 1986 to allow the termination of tax-exempt status for organizations designated as "terrorist supporting organizations." An organization falls under this definition if it has provided more than a de minimis amount of material support or resources to a designated terrorist organization within a three-year period. Excluded from this definition of material support are actions approved by the Secretary of State with Attorney General concurrence, or humanitarian aid approved by the Office of Foreign Assets Control. Before designation, the Secretary must provide written notice, detailing the alleged support and the recipient organization, and offering a 90-day opportunity to cure . An organization can avoid designation by proving it did not provide the support, making reasonable efforts to retrieve the support and certifying no future support, or challenging the Secretary's decision to withhold descriptive information in court. The Secretary can rescind a designation if it was erroneous, if the organization did not receive proper notice and subsequently cures, or if the suspension periods for all supported organizations have ended. Disputes regarding designation can be resolved through the IRS Independent Office of Appeals, and U.S. district courts have exclusive jurisdiction for certain determinations, including those involving classified information.
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Timeline

Bill from Previous Congress

HR 118-6408
To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
Dec 17, 2025

Latest Companion Bill Action

S 119-3554
Introduced in Senate
Dec 17, 2025
Introduced in House
Dec 17, 2025
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 118-6408
    To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.


  • December 17, 2025

    Latest Companion Bill Action

    S 119-3554
    Introduced in Senate


  • December 17, 2025
    Introduced in House


  • December 17, 2025
    Referred to the House Committee on Ways and Means.

Taxation

Related Bills

  • S 119-3554: A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
  • HR 119-1: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.

To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

USA119th CongressHR-6800| House 
| Updated: 12/17/2025
This bill proposes to amend the Internal Revenue Code of 1986 to allow the termination of tax-exempt status for organizations designated as "terrorist supporting organizations." An organization falls under this definition if it has provided more than a de minimis amount of material support or resources to a designated terrorist organization within a three-year period. Excluded from this definition of material support are actions approved by the Secretary of State with Attorney General concurrence, or humanitarian aid approved by the Office of Foreign Assets Control. Before designation, the Secretary must provide written notice, detailing the alleged support and the recipient organization, and offering a 90-day opportunity to cure . An organization can avoid designation by proving it did not provide the support, making reasonable efforts to retrieve the support and certifying no future support, or challenging the Secretary's decision to withhold descriptive information in court. The Secretary can rescind a designation if it was erroneous, if the organization did not receive proper notice and subsequently cures, or if the suspension periods for all supported organizations have ended. Disputes regarding designation can be resolved through the IRS Independent Office of Appeals, and U.S. district courts have exclusive jurisdiction for certain determinations, including those involving classified information.
View Full Text

Suggested Questions

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

Timeline

Bill from Previous Congress

HR 118-6408
To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
Dec 17, 2025

Latest Companion Bill Action

S 119-3554
Introduced in Senate
Dec 17, 2025
Introduced in House
Dec 17, 2025
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 118-6408
    To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.


  • December 17, 2025

    Latest Companion Bill Action

    S 119-3554
    Introduced in Senate


  • December 17, 2025
    Introduced in House


  • December 17, 2025
    Referred to the House Committee on Ways and Means.
David Kustoff

David Kustoff

Republican Representative

Tennessee

Ways and Means Committee

Taxation

Related Bills

  • S 119-3554: A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
  • HR 119-1: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted