To amend the Internal Revenue Code of 1986 to require 527 organizations to disclose their political activities.

enactedUnited States· United States Congress· EN

Introduced

27 June 2000

Last action

1 July 2000 · President

Status

Became Public Law No: 106-230.

Summary

Amends the Internal Revenue Code to prohibit a political organization from being treated as such unless it gives notice within 24 hours of being established that it is to be so treated. Provides that if notice is given after such period, the organization shall not be so treated for any period before such notice is given. Requires, in the case of an organization failing to give such notice, such organization's taxable income to be computed by taking into account any exempt function income (and any deductions directly connected with the production of such income). Excepts certain organizations from the notification requirement. Makes information on organizations that file such notices, and such notices, publicly available. Prescribes monetary penalties for failures to meet certain public availability requirements. Grants existing organizations to whom this Act applies 30 days after this Act's enactment date to file a notice. Prescribes tax penalties for failures by political organizations to make certain disclosures of contributions and expenditures for exempt functions. Exempts certain organizations and political committees from the disclosure requirement. Makes such disclosures publicly available and prescribes monetary penalties for failures to make disclosures available for inspection. Requires political organizations which have gross receipts of $25,000 or more per taxable year, with an exception, to file tax returns. Provides for public disclosure of such returns and prescribes monetary penalties for failures to file or provide correct information.

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

Timeline

27 June 2000
Floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 4762.
Source: Floor
27 June 2000
Floor
Considered under suspension of the rules. (consideration: CR H5282-5290)
Source: Floor
27 June 2000
Floor
Mr. Houghton moved to suspend the rules and pass the bill.
Source: Floor
27 June 2000
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
27 June 2000
Introduced
Introduced in House
Source: IntroReferral
27 June 2000
Introduced
Introduced in House
Source: IntroReferral
28 June 2000
Floor
Measure laid before Senate by unanimous consent. (CR S5944-6000)
Source: Floor
28 June 2000
Introduced
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 650.
Source: Calendars
28 June 2000
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
28 June 2000
Vote
On motion to suspend the rules and pass the bill Agreed to by recorded vote (2/3 required): 385 - 39 (Roll no. 341). (text: CR H5282-5284)
Source: Floor
28 June 2000
Vote
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by recorded vote (2/3 required): 385 - 39 (Roll no. 341).(text: CR H5282-5284)
Source: Floor
29 June 2000
Vote
Passed Senate without amendment by Yea-Nay Vote. 92 - 6. Record Vote Number: 160. (consideration: CR S6041-6047)
Source: Floor
29 June 2000
Vote
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 92 - 6. Record Vote Number: 160.(consideration: CR S6041-6047)
Source: Floor
30 June 2000
Floor
Presented to President.
Source: Floor
30 June 2000
President
Presented to President.
Source: President
1 July 2000
Became law
Became Public Law No: 106-230.
Source: President
1 July 2000
Became law
Signed by President.
Source: BecameLaw
1 July 2000
President
Signed by President.
Source: President

Votes

29 June 2000 · Bill Passed · On Passage of the Bill H.R. 4762 · Bill Passed · Official source

Yes 92 · No 6 · Abstain — · Absent/not voting 2

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Enrolled Bill · — · Download file
Public Law · 1 July 2000 · Download file
Placed on Calendar Senate · 28 June 2000 · Download file
Engrossed in House · 28 June 2000 · Download file
Introduced in House · 27 June 2000 · Download file

Documents

11 official files

Enrolled Bill (text)

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Enrolled Bill (text)
Enrolled Bill · EN
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Enrolled Bill (PDF)
Enrolled Bill · EN
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Public Law (text)
Public Law · EN · 1 July 2000
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Public Law (PDF)
Public Law · EN · 1 July 2000
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Engrossed in House (text)
Engrossed in House · EN · 28 June 2000
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Engrossed in House (PDF)
Engrossed in House · EN · 28 June 2000
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 28 June 2000
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Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 28 June 2000
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Introduced in House (text)
Introduced in House · EN · 27 June 2000
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Introduced in House (PDF)
Introduced in House · EN · 27 June 2000
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Introduced in House
summary · EN · 27 June 2000
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Related records

related to → Full and Fair Political Activity Disclosure Act of 2000
related to ← Tax-Exempt Political Disclosure Act

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.

Direct relationships

Legal framework · To amend the Internal Revenue Code of 1986 to require 527 organizations to disclose their political activities. · H.R. 4762 (106th) · US

Identifier matchPROJECTS_FROM
Same us record 106-hr-4762 projected from PoliticalRepo US row.
To amend the Internal Revenue Code of 1986 to require 527 organizations to disclose their political activities.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/106th-congress/house-bill/4762
Open data entity: https://api.congress.gov/v3/bill/106/hr/4762
us · 106-hr-4762 · source updated 7 April 2025