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S.J.Res. 64 - 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”.

Sponsor: Jon Tester (D)
Introduced: 2018-09-24
Bill Status: Placed on Senate Legislative Calendar under General Orders. Calendar No. 630.
 

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.

Full Text


115th CONGRESS
2d Session
S. J. RES. 64


    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”.


IN THE SENATE OF THE UNITED STATES

September 24, 2018

    Mr. Tester (for himself and Mr. Wyden) introduced the following joint resolution; which was read twice and referred to the Committee on Finance


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”.

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That Congress disapproves the rule submitted by the Department of the Treasury relating to “Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations” (Rev. Proc. 2018–38 (July 16, 2018)), received in the House of Representatives on July 26, 2018, and received in the Senate on July 30, 2018, and such rule shall have no force or effect.


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