Bill

Bill > HR5443


US HR5443

To amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection.


summary

Introduced
04/10/2018
In Committee
04/11/2018
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection. (Sec. 1) This bill amends the Internal Revenue Code to: (1) require all tax-exempt organizations to file their annual information returns electronically, and (2) require the Internal Revenue Service to make the returns available to the public in a machine readable format.

AI Summary

This bill amends the Internal Revenue Code of 1986 to require all tax-exempt organizations to file their annual information returns electronically. It also requires the Internal Revenue Service to make these electronically filed returns available to the public in a machine-readable format. The bill provides some transitional relief, allowing the Secretary of the Treasury to delay the electronic filing requirement for up to 2 years for small organizations or other organizations where the Secretary determines the requirement would cause undue burden without a delay.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Pursuant to the provisions of H. Res. 831, H.R. 5443 is laid on the table. (on 04/18/2018)

bill text


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