,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bibd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #a1 #bjac ,mr4 
,m>*ant introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to require t ! ,secret>y 
( ! ,treasury foll[ c]ta9 proc$ures     
relat+ to /atus applications (          
#eja7;c77#d7 organizations4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,/rict  
,/&>ds & ,acc\ntability ,act4  #b4      
,c]ta9 proc$ures relat+ to /atus        
applications ( #eja7;c77#d7             
organizations  7a7 ,9 g5]al ,"p ,i (    
sub*apt] ,f ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3  #ejf4 ,proc$ures    
relat+ to applications ( #eja7;c77#d7   
organizations  7a7 ,initial notice ,!   
,secret>y %all ackn[l$ge 9 writ+ !      
receipt ( an application to be treat$ z 
an organization describ$ 9 section      
#eja7;c77#d7 & exempt f tax "u section  
#eja7;a7 n lat] ?an #bh days aft]       

receipt ( su* application4  7b7 #f mon?s
 ,9 ! case t ! ,secret>y has n approv$  
or d5i$ su* application aft] #f mon?s   
aft] ! date ( ! ackn[l$gm5t specifi$ 9  
p>agraph 7#a7 ! ,secret>y %all--  7#a7  
7,a7 in=m ! applicant 9 writ+ z to !    
/atus ( its application1  7,b7 enum]ate 
reasons specific to ! application = its 
delay1 &  7,c7 provide an approximate   
expectation ( :5 a f9al decision may be 
made1 &  7#b7 consid] su* application "u
 fa/ track proc$ures :i* ! ,secret>y    
%all provide by regulation or o!r       
guidance4  7c7 #a-,ye>  7#a7 ,9 g5]al ,9
 ! case t ! ,secret>y has n approv$ or  
d5i$ su* application aft] #cfe days aft]
 ! date ( ! ackn[l$gm5t specifi$ 9      
p>agraph 7#a71 ! ,secret>y %all--  7,a7 
in=m ! applicant 9 writ+ z to ! /atus ( 
its application1 &  7,b7 enum]ate       
reasons specific to ! application = its 
delay4  7#b7 ,notice to ,congress ,if ! 
,secret>y _c make a decision be=e two   
mon?s aft] #cfe days f ! date ( !       
initial ackn[l$gm5t "u subsection 7a71 !

 ,secret>y %all report dur+ t "t to !   
,*airp]sons ( ! ,committee on ,ways &   
,means ,committee & ,s5ate ,f9ance      
,committee on ! ext5uat+ circum/ances ( 
ea* su* case t prev5ts timely           
det]m9ation !re( & provide ! num]ical   
am\nt ( #eja7;c77#d7 applications p5d+ =
 ov] #cfe days4  4  7b7 ,cl]ical am5dm5t
 ,! table ( sections = "p ,i ( sub*apt] 
,f ( *apt] #a ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new item3  ,sec4 
#ejf4 ,proc$ures relat+ to applications 
( #eja7;c77#d7 organizations4  4  7c7   
,effective date ,! am5dm5t made by ?is  
section %all apply to applications      
submitt$ aft] ! date ( ! enactm5t ( ?is 
,act4