S4326-118

Introduced

To amend the Internal Revenue Code of 1986 to modify the penalties relating to the disclosure of tax return information relating to contributors to certain tax-exempt organizations, and for other purposes.

118th Congress Introduced May 14, 2024

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to modify the penalties relating to the disclosure of tax return information relating to contributors to certain tax-exempt organizations, and for other purposes., changes federal law or congressional policy affecting transportation operators and travelers. The main policy domain is Transportation, Criminal Justice, Social Welfare.

Who Benefits and How

transportation operators and travelers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, transportation operators and travelers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section S1: 1. Short title This Act may be cited as the Protecting Charitable Giving Act.
  • Section id13f3ed412013491c9a34fb2aed7703d5: 2. Unauthorized disclosure of information relating to contributors to certain tax-exempt organizations Section 7213 of the Internal Revenue Code of 1986 is...
  • Section id672cd976b22944609fb1f3d6dfed2a51: 3. Audits and reports on unauthorized disclosures relating to contributors of certain tax-exempt organizations Section 7803(d)(3) of the Internal Revenue Code...

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

This bill, To amend the Internal Revenue Code of 1986 to modify the penalties relating to the disclosure of tax return information relating to contributors to certain tax-exempt organizations, and for other purposes., changes federal law or congressional policy affecting transportation operators and travelers.

Key Policy Areas

Transportation, Criminal Justice, Social Welfare

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to modify the penalties relating to the disclosure of tax return information relating to contributors to certain tax-exempt organizations, and for other purposes., changes federal law or congressional policy affecting transportation operators and travelers.

Policy Domains

Transportation Criminal Justice Social Welfare

Whole bill

Identified Gains
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
transportation operators and travelers: ,
Identified Costs
  • federal implementing agencies
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
transportation operators and travelers: ,

Legislative Progress

Introduced
Introduced Committee Passed
May 14, 2024

Mr. Young (for himself and Mr. Lankford) introduced the following …

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
Transportation Criminal Justice Social Welfare
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

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