S.Amdt. 1015
What it does: Adds SEC. 12213. PROHIBITION OF IDEOLOGY-BASED TARGETING at the end of subtitle C of title XII
Sen. Jeff Flake (R-AZ)What it changes
1 change to S. 954 · shown in the bill's text
Adds SEC. 12213. PROHIBITION OF IDEOLOGY-BASED TARGETING at the end of subtitle C of title XII
Adds a sectionIn S. 954 · Placed on Calendar Senate
(f) Authorization of Appropriations.--There are authorized to be appropriated such sums as are necessary to carry out this section for each of fiscal years 2014 through 2019.
Inserted: SEC. 12213. PROHIBITION OF IDEOLOGY-BASED TARGETING.
Inserted: (a) In General.--The Internal Revenue Service is prohibited, within the exercise of its regulatory authority under the Internal Revenue Code of 1986 to review applications for exemption from taxation under section 501(a) of such Code, from developing or using any methodology that applies disproportionate scrutiny to any applicant based on the ideology expressed in the name or purpose of the organization.
Inserted: (b) Report to Congress.--
Inserted: (1) In general.--Subparagraph (A) of section 7803(d)(2) of the Internal Revenue Code of 1986 is amended--
Inserted: (A) by redesignating clauses (ii), (iii), and (iv) as clauses (iii), (iv), and (v), respectively, and
Inserted: (B) by inserting after clause (i) the following new clause:
Inserted: "(ii) the number of complaints during the period that allege disproportionate scrutiny in the process of applying for exempt status under section 501(a) based on the ideology of the applicants;".
Inserted: (2) Evaluation of complaints.--Paragraph (2) of section 7803(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
Inserted: "(C) In the case of a complaint or allegation described in subparagraph (A)(ii), the report shall provide an evaluation of the source and the circumstances of such complaints, including a timeline of events, identification of any Internal Revenue Service employees involved in the case, and a determination of whether such scrutiny was related to the exercise of permitted political activities (as determined under subsection (c)(3) or (h), whichever is applicable, of section 501) by an applicant or exempt organization.".
Inserted: (3) Conforming amendment.--Subparagraph (B) of section 7803(d)(2) of the Internal Revenue Code of 1986 is amended by striking "Clauses (iii) and (iv)" and inserting "Clauses (iv) and (v)".
Inserted: (4) Effective date.--The amendments made by this subsection shall apply to reports submitted after the date which is 6 months after the date of the enactment of this Act.
Original wording
At the end of subtitle C of title XII, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 1015. Mr. FLAKE (for himself, Mr. Risch, Ms. Collins, Mr. Chambliss, and Mr. Isakson) submitted an amendment intended to be proposed by him to the bill S. 954, to reauthorize agricultural programs through 2018; which was ordered to lie on the table; as follows:
At the end of subtitle C of title XII, insert the following:
SEC. 12213. PROHIBITION OF IDEOLOGY-BASED TARGETING.
(a) In General.--The Internal Revenue Service is prohibited, within the exercise of its regulatory authority under the Internal Revenue Code of 1986 to review applications for exemption from taxation under section 501(a) of such Code, from developing or using any methodology that applies disproportionate scrutiny to any applicant based on the ideology expressed in the name or purpose of the organization.
(b) Report to Congress.--
(1) In general.--Subparagraph (A) of section 7803(d)(2) of the Internal Revenue Code of 1986 is amended--
(A) by redesignating clauses (ii), (iii), and (iv) as clauses (iii), (iv), and (v), respectively, and
(B) by inserting after clause (i) the following new clause:
“(ii) the number of complaints during the period that allege disproportionate scrutiny in the process of applying for exempt status under section 501(a) based on the ideology of the applicants;”.
(2) Evaluation of complaints.--Paragraph (2) of section 7803(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(C) In the case of a complaint or allegation described in subparagraph (A)(ii), the report shall provide an evaluation of the source and the circumstances of such complaints, including a timeline of events, identification of any Internal Revenue Service employees involved in the case, and a determination of whether such scrutiny was related to the exercise of permitted political activities (as determined under subsection (c)(3) or (h), whichever is applicable, of section 501) by an applicant or exempt organization.”.
(3) Conforming amendment.--Subparagraph (B) of section 7803(d)(2) of the Internal Revenue Code of 1986 is amended by striking “Clauses (iii) and (iv)” and inserting “Clauses (iv) and (v)”.
(4) Effective date.--The amendments made by this subsection shall apply to reports submitted after the date which is 6 months after the date of the enactment of this Act.
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Senate amendment submitted
May 21, 2013