A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations".

That Congress disapproves the rule submitted by the Department of the Treasury relating to Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations (Rev. Proc. 2018–38 (July 16, 2018)), received in the House of Representatives on July 26, 2018, and received in the Senate on July 30, 2018, and such rule shall have no force or effect.