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S. 4136

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
About This Bill
Committee
Latest Action · April 17, 2024
Read twice and referred to the Committee on Finance.
Congress
118th (2023–2025)
Introduced
April 17, 2024
Sponsor
Sen. John CornynR
Cosponsors (1)
0D 0R
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Summary

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This bill would give the Treasury Secretary authority to revoke the tax-exempt status of organizations that provide material support to designated terrorist organizations. Specifically, it defines "terrorist supporting organizations" as groups that have provided substantial financial or other support to terrorist entities over a three-year period. Before revoking tax-exempt status, the Treasury Secretary must notify the organization in writing about the alleged support and give it 90 days to either prove it didn't provide the support or certify that it has returned the resources and will not provide further support. Organizations can appeal the decision through the IRS and federal district courts, with protections for classified information used in the determination. The bill would take effect upon enactment and apply to any designations made after that date.

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