HR 177
116th 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 3, 2019
Introduced by:
Griffith, H. Morgan
Republican
· Virginia
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 2019
Referred to the House Committee on Ways and Means.
Jan 3, 2019
Introduced in House
Plain-English summary
This bill requires (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of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns or notices, and (2) a waiver of any user fee charged in connection with a reinstatement application.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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1