Bill > HR6800

This bill proposes to amend the Internal Revenue Code of 1986 to revoke the tax-exempt status of organizations that provide material support or resources to terrorist organizations. Specifically, it introduces a new paragraph to Section 501(p) of the code, defining a "terrorist supporting organization" as one designated by the Secretary of the Treasury for providing, within a three-year period, more than a minimal amount of "material support or resources" to a terrorist organization. "Material support or resources" is defined by existing law (title 18, United States Code, section 2339B(g)(4)) but excludes support approved by the Secretary of State or humanitarian aid approved by the Office of Foreign Assets Control. Before designating an organization, the Secretary must provide written notice, outlining the reasons for the potential designation and offering a 90-day window for the organization to either prove it didn't provide support, take steps to have it returned and cease future support, or challenge the withholding of information about the support in court. The bill also establishes procedures for rescinding such designations, allows for administrative review by the IRS Independent Office of Appeals, and grants U.S. district courts exclusive jurisdiction to review these designations, including cases involving classified information. This amendment applies to designations made after the bill's enactment.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/6800/all-info