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S 1105 118th Congress Senate Taxation

Don't Weaponize the IRS Act

Introduced: March 30, 2023 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 30, 2023
Read twice and referred to the Committee on Finance.
Mar 30, 2023
Introduced in Senate
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 Plain-English summary Congressional Research Service

Don't Weaponize the IRS Act

This bill codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill

  • increases from $5,000 to $50,000 the gross receipts threshold used to determine the eligibility of tax-exempt organizations for the exemption from certain disclosure and reporting requirements;
  • expands the definition of organization to include tax-exempt charitable organizations and organizations with no significant activities relating to lobbying, political activity, and the operation of a trade or business;
  • exempts from disclosure the names and addresses of contributors to an organization in its annual informational return; and
  • extends exemptions from reporting requirements to political action committees (i.e., 527 organizations).
What's happening now March 30, 2023

Read twice and referred to the Committee on Finance.

 Related & companion bills 5
  • HR 2556 Related bill Simplify, Don’t Amplify the IRS Act
  • S 1101 Related bill Simplify, Don’t Amplify the IRS Act
  • HR 4563 Related bill ACE Act
  • HR 4472 Related bill First Amendment Protection Act
  • HR 4622 Identical bill Don't Weaponize the IRS Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 9
All 9 Republican 9
R
Budd, Ted
North Carolina · Nov 28, 2023
 R
Lummis, Cynthia M.
Wyoming · Nov 27, 2023
 R
Capito, Shelley Moore
West Virginia · Mar 30, 2023
 R
Crapo, Mike
Idaho · Mar 30, 2023
 R
Fischer, Deb
Nebraska · Mar 30, 2023
 R
Moran, Jerry
Kansas · Mar 30, 2023
 R
Risch, James E.
Idaho · Mar 30, 2023
 R
Scott, Rick
Florida · Mar 30, 2023
 R
Young, Todd
Indiana · Mar 30, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1105: Don't Weaponize the IRS Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-1105/
MLA
"S. 1105: Don't Weaponize the IRS Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1105/.
Bluebook (legal)
S. 1105, 118th Cong. (2026), https://openamerica.io/bill/118-S-1105/.
Markdown link
[S. 1105: Don't Weaponize the IRS Act](https://openamerica.io/bill/118-S-1105/)
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