Library / Laws / 113th / hr / H.R. 2520 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 2520
IN THE HOUSE OF REPRESENTATIVES
June 26, 2013
Ms. Michelle Lujan Grisham of
New Mexico (for herself and Mr.
Cummings) 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.
1.
Short title
This Act may be cited as the
501(c)(4) Reform Act of
2013.
2.
501(c)(4)
entities prohibited from participating in, or intervening in (including the
publishing or distributing of statements), political campaigns
(a)
In
general
Subparagraph (A) of
section 501(c)(4) of the Internal Revenue Code of 1986 is amended by inserting
before the period at the end the following: and which does not
participate in, or intervene 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.