To amend the Internal Revenue Code of 1986 to require that return information from tax-exempt organizations be made available in a searchable format and to provide the disclosure of the identity of contributors to certain tax-exempt organizations.
Summary
What This Bill Does
The bill requires return information of certain tax-exempt organizations available in a searchable format Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking made available to the public at such time and requires authority to disclose contributors to certain tax-exempt organizations Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking Nothing in this subsection shall authorize the Secretary. It relies on definition changes, tax rate changes, compliance mandates, and exemptions. The main policy areas are Regulated Industries and Technology.
Who Benefits and How
Telecommunications providers and users affected by the bill could face lower compliance burdens, Regulated entities and members of the public affected by the bill could face lower compliance burdens, and Lobbyists, political organizations, and disclosure users 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 and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Requires return information of certain tax-exempt organizations available in a searchable format Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking made available to the public at such time...
- Requires authority to disclose contributors to certain tax-exempt organizations Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking Nothing in this subsection shall authorize the Secretary...
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 return information of certain tax-exempt organizations available in a searchable format Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking made available to the public at such time and requires authority to disclose contributors to certain tax-exempt organizations Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking Nothing in this subsection shall authorize the Secretary.
Key Policy Areas
Regulated Industries, Technology
Primary Purpose
The bill requires return information of certain tax-exempt organizations available in a searchable format Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking made available to the public at such time and requires authority to disclose contributors to certain tax-exempt organizations Section 6104(b) of the Internal Revenue Code of 1986 is amended by striking Nothing in this subsection shall authorize the Secretary.
Policy Domains
Whole bill
Identified Gains
- Telecommunications providers and users affected by the bill
- Regulated entities and members of the public affected by the bill
- 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
Sponsors
Legislative Progress
IntroducedMr. Tester (for himself, Mr. King, and Ms. Warren) introduced …
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?
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.
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