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United States · Bill · HR

H.R. 5378 (97th)

A bill to clarify that the Internal Revenue Code of 1954 does not provide tax benefits to organizations which discriminate on the basis of race or color.

openUnited States· United States Congress· EN

Introduced

27 January 1982

Last action

4 February 1982 · Committee

Status

Committee Hearings Held.

Sponsors

Rep. Rangel, Charles B. [D-NY-19], Rep. Dixon, Julian C. [D-CA-28], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Ford, Harold E. [D-TN-8], Rep. Brodhead, William [D-MI-17], Rep. Bailey, Donald A. [D-PA-21]

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Provides that an organization which discriminates on the basis of race or color shall not be exempt from tax under any provision of the Internal Revenue Code and that no deduction shall be allowed under any provision of such Code for any contribution to (or for the use of) such an organization. Provides that nothing in this Act shall be construed to: (1) prohibit programs designed to rectify the effects of past discrimination; or (2) imply that Federal court decisions which deny tax exemptions to institutions which discriminate on the basis of race or color are not correct interpretations of the law.

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

Timeline

  1. 27 January 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 27 January 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 27 January 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 February 1982

    Committee

    Committee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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