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H.R. 2338 115th Congress House

501(c)(4) Reform Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to prohibit 501(c)(4) entities from participating in, or intervening in (including the publishing or distributing of statements), any political campaign.

Introduced: May 3, 2017 See on congress.gov
Taxation Elections, voting, political campaign regulationPolitical advertisingTax-exempt organizations
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 3, 2017
Referred to the House Committee on Ways and Means.
May 3, 2017
Introduced in House
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 Latest action May 3, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

501(c)(4) Reform Act of 2017

This bill amends the Internal Revenue Code, with respect to the tax exemption under section 501(c)(4) for social welfare organizations and local associations of employees, to prohibit such entities from participating or intervening (including the publishing or distributing of statements) in any political campaign on behalf of, or in opposition to, any candidate for public office.

 Related & companion bills 2
  • HR 3485 Reintroduction of 501(c)(4) Reform Act of 2015
  • S 2966 Stop Secret Foreign Interference in Elections Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2338: 501(c)(4) Reform Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-2338/
MLA
"H.R. 2338: 501(c)(4) Reform Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-2338/.
Bluebook (legal)
H.R. 2338, 115th Cong. (2026), https://openamerica.io/bill/115-HR-2338/.
Markdown link
[H.R. 2338: 501(c)(4) Reform Act of 2017](https://openamerica.io/bill/115-HR-2338/)
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