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S1105-118

Introduced

To amend the Internal Revenue Code of 1986 to codify the Trump administration rule on reporting requirements of exempt organizations, and for other purposes.

118th Congress Introduced Mar 30, 2023

Summary

What This Bill Does

The bill requires organizations exempt from reporting Clause (ii) of section 6033(a)(3)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 and inserting $50,000, requires clarification of application to section 527 organizations Paragraph (1) of section 6033(g) of the Internal Revenue Code of 1986 is amended— by striking This section and inserting Except as otherwise provided, and requires reporting of names and addresses of contributors Paragraph (1) of section 6033(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Except as provided in subsections (b)(5). It relies on definition changes, tax rate changes, compliance mandates, and reporting requirements. The main policy areas are Business and Finance.

Who Benefits and How

Regulated entities and members of the public affected by the bill could face lower compliance burdens, Lobbyists, political organizations, and disclosure users affected by the bill could face lower compliance burdens, and Businesses and employers affected by the bill could face lower compliance burdens.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Public beneficiaries or protected communities affected by the clause could face increased risk, and Regulated entities and members of the public affected by the bill would take on compliance duties.

Key Provisions

  • Requires organizations exempt from reporting Clause (ii) of section 6033(a)(3)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 and inserting $50,000.
  • Requires clarification of application to section 527 organizations Paragraph (1) of section 6033(g) of the Internal Revenue Code of 1986 is amended— by striking This section and inserting Except as otherwise provided...
  • Requires reporting of names and addresses of contributors Paragraph (1) of section 6033(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Except as provided in subsections (b)(5)...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill requires organizations exempt from reporting Clause (ii) of section 6033(a)(3)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 and inserting $50,000, requires clarification of application to section 527 organizations Paragraph (1) of section 6033(g) of the Internal Revenue Code of 1986 is amended— by striking This section and inserting Except as otherwise provided, and requires reporting of names and addresses of contributors Paragraph (1) of section 6033(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Except as provided in subsections (b)(5).

Key Policy Areas

Business, Finance

Primary Purpose

The bill requires organizations exempt from reporting Clause (ii) of section 6033(a)(3)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 and inserting $50,000, requires clarification of application to section 527 organizations Paragraph (1) of section 6033(g) of the Internal Revenue Code of 1986 is amended— by striking This section and inserting Except as otherwise provided, and requires reporting of names and addresses of contributors Paragraph (1) of section 6033(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Except as provided in subsections (b)(5).

Policy Domains

Business Finance

Whole bill

Identified Gains
  • Regulated entities and members of the public affected by the bill
  • Lobbyists, political organizations, and disclosure users affected by the bill
  • Businesses and employers affected by the bill
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Businesses and employers affected by the bill:
Regulated entities and members of the public affected by the bill:
Public beneficiaries or protected communities affected by the clause:
Lobbyists, political organizations, and disclosure users affected by the bill:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Public beneficiaries or protected communities affected by the clause
  • Regulated entities and members of the public affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Regulated entities and members of the public affected by the bill:
Public beneficiaries or protected communities affected by the clause: ,
Federal, state, or local agencies responsible for implementing the clause: , ,

Sponsors

Mike Braun

Mike Braun

R-IN | Primary Sponsor

8 cosponsors

Legislative Progress

Introduced
Introduced Committee Passed
Mar 30, 2023

Mr. Braun (for himself, Mr. Scott of Florida, Mr. Young, …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Business Finance

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