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HR 359 115th Congress House Taxation Small business Tax-exempt organizations User charges and fees

To amend the Internal Revenue Code of 1986 to provide for waivers of user fees imposed with respect to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations.

Introduced: January 6, 2017 Introduced by: Griffith, H. Morgan Republican · Virginia See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 6, 2017
Referred to the House Committee on Ways and Means.
Jan 6, 2017
Introduced in House
 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to require: (1) the reinstatement of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns or notices, and (2) a waiver of any user fee charged in connection with a reinstatement application. As a condition for reinstatement, the organization must file any required returns or notices.

What's happening now January 6, 2017

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1