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 14, 2023 Introduced by: Kustoff, David Republican · Tennessee See on congress.gov

Everywhere this bill has been 15 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

Motion to reconsider laid on the table Agreed to without objection.

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

Passed/agreed to in House: 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

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

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.

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

Referred to the House Committee on Ways and Means.

Nov 14, 2023

Introduced in House

Votes taken on this bill 1

Date	Chamber	What was voted on	Result	Yes–No
Apr 15, 2024	House · vote #121	On Motion to Suspend the Rules and Pass, as Amended	Passed	382–11	See who voted →

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.

Committees of jurisdiction 2