Spotlight Act

I 116TH CONGRESS 1ST SESSION H. R. 918 To amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contributors, and for other purposes. IN THE HOUSE OF REPRESENTATIVES JANUARY 30, 2019 Mr. PRICE of North Carolina (for himself, Mr. SARBANES, Ms. SCHAKOWSKY, Ms. NORTON, Mr. RYAN, Mr. CARBAJAL, Mr. GARAMENDI, and Ms. ESHOO) introduced the following bill; which was referred to the Com- mittee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contribu- tors, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Spotlight Act’’. 4 VerDate Sep 11 2014 22:28 Feb 11, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H918.IH H918 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 918 IH SEC. 2. INCLUSION OF CONTRIBUTOR INFORMATION ON 1 ANNUAL RETURNS OF CERTAIN ORGANIZA- 2 TIONS. 3 (a) REPEAL OF REVENUE PROCEDURE.—Revenue 4 Procedure 2018–38 shall have no force and effect. 5 (b) INCLUSION OF CONTRIBUTOR INFORMATION.— 6 (1) SOCIAL WELFARE ORGANIZATIONS.—Sec- 7 tion 6033(f)(1) of the Internal Revenue Code of 8 1986 is amended by inserting ‘‘(5),’’ after ‘‘para- 9 graphs’’. 10 (2) LABOR ORGANIZATIONS AND BUSINESS 11 LEAGUES.—Section 6033 of such Code is amended 12 by redesignating subsection (n) as subsection (o) 13 and by inserting after subsection (m) the following 14 new subsection: 15 ‘‘(n) ADDITIONAL REQUIREMENTS FOR ORGANIZA- 16 TIONS DESCRIBED IN SUBSECTIONS (c)(5) AND (c)(6) OF 17 SECTION 501.—Every organization which is described in 18 paragraph (5) or (6) of section 501(c) and which is subject 19 to the requirements of subsection (a) shall include on the 20 return required under subsection (a) the information re- 21 ferred to in subsection (b)(5).’’. 22 (3) EFFECTIVE DATE.—The amendments made 23 by this subsection shall apply to returns required to 24 be filed for taxable years ending on or after Decem- 25 ber 31, 2018. 26 VerDate Sep 11 2014 22:28 Feb 11, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H918.IH H918 pamtmann on DSKBFK8HB2PROD with BILLS 3 •HR 918 IH (c) MODIFICATION TO DISCRETIONARY EXCEP- 1 TIONS.—Section 6033(a)(3)(B) of the Internal Revenue 2 Code of 1986 is amended to read as follows: 3 ‘‘(B) DISCRETIONARY EXCEPTIONS.— 4 ‘‘(i) IN GENERAL.—Paragraph (1) 5 shall not apply to any organization if the 6 Secretary made a determination under this 7 subparagraph before July 16, 2018, that 8 such filing is not necessary to the efficient 9 administration of the internal revenue 10 laws. 11 ‘‘(ii) RECOMMENDATIONS FOR OTHER 12 EXCEPTIONS.—The Secretary may rec- 13 ommend to Congress that Congress relieve 14 any organization required under paragraph 15 (1) to file an information return from fil- 16 ing such a return if the Secretary deter- 17 mines that such filing does not advance a 18 national security, law enforcement, or tax 19 administration purpose.’’. 20 Æ VerDate Sep 11 2014 22:28 Feb 11, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H918.IH H918 pamtmann on DSKBFK8HB2PROD with BILLS