HR 774 117th Congress House Taxation Administrative law and regulatory procedures Department of the Treasury Government information and archives Internal Revenue Service (IRS) Labor-management relations Tax administration and collection, taxpayers Tax-exempt organizations

Spotlight Act

Introduced: February 3, 2021 See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 3, 2021

Referred to the House Committee on Ways and Means.

Feb 3, 2021

Introduced in House

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Plain-English summary Congressional Research Service

Spotlight Act

This bill renders null and void final Internal Revenue Service (IRS) regulations published on May 28, 2020, relating to the reporting requirements of tax-exempt organizations.

The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors (persons who contribute more than $5,000 per year to such organizations) on their information returns.

The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.

What's happening now February 3, 2021

Referred to the House Committee on Ways and Means.

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