Bill Sponsor
House Bill 2338
115th Congress(2017-2018)
501(c)(4) Reform Act of 2017
Introduced
Introduced
Introduced in House on May 3, 2017
Overview
Text
Introduced in House 
May 3, 2017
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Introduced in House(May 3, 2017)
May 3, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 2338 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 2338


To amend the Internal Revenue Code of 1986 to prohibit 501(c)(4) entities from participating in, or intervening in (including the publishing or distributing of statements), any political campaign.


IN THE HOUSE OF REPRESENTATIVES

May 3, 2017

Ms. Michelle Lujan Grisham of New Mexico introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to prohibit 501(c)(4) entities from participating in, or intervening in (including the publishing or distributing of statements), any political campaign.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “501(c)(4) Reform Act of 2017”.

SEC. 2. 501(c)(4) ENTITIES PROHIBITED FROM PARTICIPATING IN, OR INTERVENING IN (INCLUDING THE PUBLISHING OR DISTRIBUTING OF STATEMENTS), POLITICAL CAMPAIGNS.

(a) In general.—Section 501(c)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following:

“(C) Subparagraph (A) shall not apply to an entity if the entity participates in, or intervenes in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”.

(b) Effective date.—The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.