Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
I
116TH CONGRESS
1ST SESSION
H. R. 177
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.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2019
Mr. GRIFFITH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
for waivers of user fees imposed with respect to applica-
tions for reinstatement of tax-exempt status of small,
subsidiary tax-exempt organizations.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
VerDate Sep 11 2014
01:49 Jan 15, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H177.IH
H177
kjohnson on DSK79L0C42 with BILLS
2
•HR 177 IH
SECTION 1. WAIVER OF USER FEES ON REINSTATEMENT
1
APPLICATIONS OF REINSTATED SMALL, SUB-
2
SIDIARY
TAX-EXEMPT
ORGANIZATIONS
3
AFTER AUTOMATIC REVOCATION.
4
(a) IN GENERAL.—Section 6033(j) of the Internal
5
Revenue Code of 1986 is amended by adding at the end
6
the following new paragraph:
7
‘‘(4) WAIVER
OF
USER
FEE
ON
REINSTATE-
8
MENT
APPLICATIONS
FOR
CERTAIN
TAX-EXEMPT
9
SUBSIDIARIES.—If, upon application for reinstate-
10
ment of status as an organization exempt from tax
11
under section 501(a), an organization described in
12
paragraph (1) can show that—
13
‘‘(A) the organization has, after the failure
14
described in paragraph (1), filed any return or
15
notice with respect to which such failure to file
16
triggered the automatic revocation referred to
17
in paragraph (1), and
18
‘‘(B) the organization—
19
‘‘(i) is a subsidiary of an entity that
20
is exempt from tax under section 501(a),
21
and
22
‘‘(ii) that subsidiary, for each of the 3
23
consecutive years referred to in paragraph
24
(1) relating to such failure, has fewer than
25
50 members (as reported to such entity),
26
VerDate Sep 11 2014
01:49 Jan 15, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H177.IH
H177
kjohnson on DSK79L0C42 with BILLS
3
•HR 177 IH
the organization’s exempt status shall be reinstated
1
effective from the date of the revocation under such
2
paragraph and the Secretary shall waive any user
3
fee imposed with respect to such application.’’.
4
(b) EFFECTIVE DATE.—The amendment made by
5
subsection (a) shall apply with respect to applications for
6
reinstatement filed after the date of the enactment of this
7
Act.
8
Æ
VerDate Sep 11 2014
01:49 Jan 15, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H177.IH
H177
kjohnson on DSK79L0C42 with BILLS