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HR 6408 118th Congress House Taxation Administrative remedies Internal Revenue Service (IRS) Judicial review and appeals Tax-exempt organizations Terrorism

To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

Introduced: November 28, 2023 Introduced by: Kustoff, David Republican · Tennessee See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 14 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 16, 2024
Received in the Senate and Read twice and referred to the Committee on Finance.
Apr 15, 2024
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Apr 15, 2024
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 11 (Roll no. 121). (text: CR H2371-2372)
Apr 15, 2024
Considered as unfinished business. (consideration: CR H2383)
Apr 15, 2024
DEBATE - The House proceeded with forty minutes of debate on H.R. 6408.
Apr 15, 2024
Considered under suspension of the rules. (consideration: CR H2371-2374)
Apr 15, 2024
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Apr 15, 2024
Motion to reconsider laid on the table Agreed to without objection.
Dec 19, 2023
Placed on the Union Calendar, Calendar No. 270.
Dec 19, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-331.
Nov 30, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Nov 30, 2023
Committee Consideration and Mark-up Session Held
Nov 14, 2023
Introduced in House
Nov 14, 2023
Referred to the House Committee on Ways and Means.
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Apr 15, 2024 House · vote #121 On Motion to Suspend the Rules and Pass, as Amended Passed 382–11 See who voted →
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 Plain-English summary Congressional Research Service

This bill suspends the tax-exempt status of terrorist supporting organizations. The bill defines terrorist supporting organization as any organization designated as having provided (during the three-year period prior to its designation) material support or resources to a terrorist organization in excess of a de minimis amount.

The Department of the Treasury must provide notice to such organizations of the impending designation and an opportunity to cure. Treasury must rescind a designation that it determines was erroneous or if the organization did not receive notice of designation. 

The bill provides for administrative review by the Internal Revenue Service Independent Office of Appeals of any dispute regarding a designation of an organization as a terrorist supporting organization. The U.S. district courts shall have exclusive jurisdiction to review any such designation. 

What's happening now April 16, 2024

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

 Related & companion bills 1
  • HR 9495 Related bill Stop Terror-Financing and Tax Penalties on American Hostages Act
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 3

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

 Cosponsors 7
All 7 Democratic 3 Republican 3
R
Diaz-Balart, Mario
Florida · Dec 19, 2023
 D
Gottheimer, Josh
New Jersey · Dec 19, 2023
 R
Kelly, Mike
Pennsylvania · Dec 4, 2023
Ferguson, A.
· Nov 28, 2023
 R
Tenney, Claudia
New York · Nov 28, 2023
 D
Torres, Ritchie
New York · Nov 28, 2023
 D
Schneider, Bradley Scott
Illinois · Nov 14, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6408: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-6408/
MLA
"H.R. 6408: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-6408/.
Bluebook (legal)
H.R. 6408, 118th Cong. (2026), https://openamerica.io/bill/118-HR-6408/.
Markdown link
[H.R. 6408: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.](https://openamerica.io/bill/118-HR-6408/)
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