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HR 5419 113th Congress House Taxation Administrative law and regulatory procedures Administrative remedies Department of the Treasury Internal Revenue Service (IRS) Tax-exempt organizations

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

Introduced: September 9, 2014 See on congress.gov
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 9 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 17, 2014
Received in the Senate and Read twice and referred to the Committee on Finance.
Sep 16, 2014
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H7598)
Sep 16, 2014
DEBATE - The House proceeded with forty minutes of debate on H.R. 5419.
Sep 16, 2014
Considered under suspension of the rules. (consideration: CR H7598-7599)
Sep 16, 2014
Mr. Boustany moved to suspend the rules and pass the bill.
Sep 16, 2014
Motion to reconsider laid on the table Agreed to without objection.
Sep 16, 2014
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7598)
Sep 9, 2014
Referred to the House Committee on Ways and Means.
Sep 9, 2014
Introduced in House
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 Plain-English summary Congressional Research Service

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

What's happening now September 17, 2014

Received in the Senate and Read twice and referred to the Committee on Finance.

 Bill text 3 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Kelly, Mike
Pennsylvania · Sep 16, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5419: To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5419/
MLA
"H.R. 5419: To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5419/.
Bluebook (legal)
H.R. 5419, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5419/.
Markdown link
[H.R. 5419: To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.](https://openamerica.io/bill/113-HR-5419/)
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