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United States · Bill · HR

H.R. 4180 (107th)

To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local political committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

11 April 2002

Last action

11 April 2002 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Doggett, Lloyd [D-TX-37], Rep. Shays, Christopher [R-CT-4], Rep. Meehan, Martin T. [D-MA-5], Rep. Rangel, Charles B. [D-NY-15], Rep. Stark, Fortney Pete [D-CA-13], Rep. Matsui, Robert T. [D-CA-5], Rep. Coyne, William J. [D-PA-14], Rep. Levin, Sander M. [D-MI-12], Rep. McDermott, Jim [D-WA-7], Rep. Lewis, John [D-GA-5], Rep. Neal, Richard E. [D-MA-1], Rep. McNulty, Michael R. [D-NY-23], Rep. Jefferson, William J. [D-LA-2], Rep. Tanner, John S. [D-TN-8], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Allen, Thomas H. [D-ME-1], Rep. Andrews, Robert E. [D-NJ-1], Rep. Bentsen, Ken [D-TX-25], Rep. Davis, Jim [D-FL-11], Rep. Gonzalez, Charles A. [D-TX-20], Sen. Graham, Lindsey [R-SC], Rep. Green, Gene [D-TX-29], Rep. Hall, Tony P. [D-OH-3], Rep. Jackson Lee, Sheila [D-TX-18], Rep. Mink, Patsy T. [D-HI-2], Rep. Moore, Dennis [D-KS-3], Rep. Platts, Todd Russell [R-PA-19], Rep. Sandlin, Max [D-TX-1], Rep. Turner, Jim [D-TX-2], Sen. Cardin, Benjamin L. [D-MD], Rep. Becerra, Xavier [D-CA-34], Rep. Thurman, Karen L. [D-FL-5], Rep. Snyder, Vic [D-AR-2], Rep. Olver, John W. [D-MA-1], Rep. Frank, Barney [D-MA-4], Rep. Frost, Martin [D-TX-24], Rep. Farr, Sam [D-CA-20], Rep. Rivers, Lynn N. [D-MI-13]

Subjects

Taxation

Source updated

2 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to exempt State and local committees of candidates and of political parties from specified notification requirements. Exempts certain "exempt State or local political organizations" from specified reporting requirements. Defines "exempt State and local political organizations." Modifies characteristics of political organizations obligated to complete an informational return, such that specified political organizations with $25,000 or more in annual gross receipts must file, as well as "exempt state and local political organizations" with annual gross receipts of $100,000 or more. Directs the Secretary of the Treasury to review the components of such returns. Authorizes the Secretary to waive certain penalties for notification and reporting violations. Obligates political organizations to inform the Secretary whether they plan to seek exemptions from financial or informational returns.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 11 April 2002

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 11 April 2002

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 11 April 2002

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 11 April 2002

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  • Introduced in House (PDF)

    Introduced in House · EN · 11 April 2002

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  • Introduced in House

    summary · EN · 11 April 2002

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Sponsors

Related records

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Sources

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