To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
Sponsors
Legislative Progress
ReportedAdditional sponsors: Ms. Tenney, Mr. Ferguson, Mr. Torres of New …
Reported with an amendment, committed to the Committee of the …
Mr. Kustoff (for himself and Mr. Schneider) introduced the following …
Summary
What This Bill Does
Allows IRS to revoke tax-exempt status of organizations providing material support to designated terrorist groups. Requires notice and opportunity to cure before designation.
Who Benefits and How
- Counterterrorism gains tool to cut funding channels
- Legitimate nonprofits protected by notice and cure procedures
- Tax system removes benefits from terror-supporting organizations
Who Bears the Burden and How
- Organizations providing terrorist support lose tax exemption
- IRS must administer designation process
- Designated organizations face suspension of tax benefits
Key Provisions
- Terrorist supporting organization designation by Treasury
- Material support threshold exceeding de minimis amount
- Written notice before designation with cure opportunity
- Covers 3-year lookback period for support
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Terminates tax-exempt status of organizations providing material support to terrorist organizations
Policy Domains
Legislative Strategy
"Combat terrorist financing through tax code enforcement"
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
Key Definitions
Terms defined in this bill
Org designated as providing material support to terrorist org
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology