United States · Bill · S
S. 1105 (118th)
Don't Weaponize the IRS Act
Introduced
30 March 2023
Last action
30 March 2023 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Braun, Mike [R-IN], Sen. Scott, Rick [R-FL], Sen. Young, Todd [R-IN], Sen. Romney, Mitt [R-UT], Sen. Capito, Shelley Moore [R-WV], Sen. Moran, Jerry [R-KS], Sen. Risch, James E. [R-ID], Sen. Crapo, Mike [R-ID], Sen. Fischer, Deb [R-NE], Sen. Lummis, Cynthia M. [R-WY], Sen. Budd, Ted [R-NC]
Subjects
Taxation
Source updated
6 December 2025
Summary
Don't Weaponize the IRS Act This bill codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill increases from $5,000 to $50,000 the gross receipts threshold used to determine the eligibility of tax-exempt organizations for the exemption from certain disclosure and reporting requirements; expands the definition of organization to include tax-exempt charitable organizations and organizations with no significant activities relating to lobbying, political activity, and the operation of a trade or business; exempts from disclosure the names and addresses of contributors to an organization in its annual informational return; and extends exemptions from reporting requirements to political action committees (i.e., 527 organizations).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
30 March 2023
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
30 March 2023
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 30 March 2023 · Download file
Documents
3 official files
Introduced in Senate (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate (text)
Introduced in Senate · EN · 30 March 2023
Introduced in Senate (PDF)
Introduced in Senate · EN · 30 March 2023
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 30 March 2023
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Braun, Mike [R-IN] · R · Sponsor
- Sen. Scott, Rick [R-FL] · R · Sponsor
- Sen. Young, Todd [R-IN] · R · Sponsor
- Sen. Romney, Mitt [R-UT] · R · Sponsor
- Sen. Capito, Shelley Moore [R-WV] · R · Sponsor
- Sen. Moran, Jerry [R-KS] · R · Sponsor
- Sen. Risch, James E. [R-ID] · R · Sponsor
- Sen. Crapo, Mike [R-ID] · R · Sponsor
- Sen. Fischer, Deb [R-NE] · R · Sponsor
- Sen. Lummis, Cynthia M. [R-WY] · R · Cosponsor
- Sen. Budd, Ted [R-NC] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to ← Simplify, Don’t Amplify the IRS Act
- related to ← Simplify, Don’t Amplify the IRS Act
- related to ← First Amendment Protection Act
- related to ← Don't Weaponize the IRS Act
- related to ← ACE Act
- related to ← Don't Weaponize the IRS Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/senate-bill/1105
- Open data entity: https://api.congress.gov/v3/bill/118/s/1105
- us · 118-s-1105 · source updated 6 December 2025