,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #deic  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #g1 #bjad ,mr4   
,neugebau] 7= himself1 ,mr4 ,culb]son1  
,mr4 ,g+rey ( ,georgia1 ,mr4 ,c>t]1 &   
,mr4 ,/ockman7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to prohibit !       
,dep>tm5t ( ! ,treasury f assign+ tax   
/atuses to organizations bas$ on _!     
political beliefs & activities4  #a4    
,prohibit+ tax /atus f be+ assign$ bas$ 
on political beliefs & activities  7a7  
,f9d+s ,congress f9ds ! foll[+3  7#a7 ,!
 income tax sy/em ( ! ,unit$ ,/ates     
relies on volunt>y compliance by        
taxpay]s4  7#b7 ,! fil+ ( tax returns & 
o!r tax-relat$ docum5ts ) ! ,int]nal    
,rev5ue ,s]vice (t5 requires !          
submission ( in=mation to ! ,f$]al      
,gov]nm5t t taxpay]s w\ld o!rwise       
consid] private4  7#c7 ,to ensure       
widespread volunt>y compliance by       
taxpay]s1 ! ,am]ican public mu/ h       
absolute tru/ t ! ,int]nal ,rev5ue      

,s]vice is act+ 9 a non-p>tisan mann]4  
7#d7 ,taxpay]s mu/ be ensur$ t _!       
treatm5t by ! ,int]nal ,rev5ue ,s]vice w
 n be bas$ on race1 national orig91     
g5d]1 sexual ori5tation1 religi\s       
beliefs1 or political cre$1 includ+ _!  
support = or opposition to any ,gov]nm5t
 policies4  7#e7 ,! confid5ce ( taxpay]s
 9 ! sy/em ( taxation 9 ! ,unit$ ,/ates 
is compromis$ :5 ! ,int]nal ,rev5ue     
,s]vice is requir$ to assign tax        
treatm5t bas$ on political beliefs or   
activities4  7#f7 ,! t>get+ ( c]ta9     
individuals & gr\ps by ! ,int]nal       
,rev5ue ,s]vices bas$ on _! political   
beliefs & activities mu/ be /opp$1 & to 
ensure ! integrity ( ! income tax sy/em 
( ! ,unit$ ,/ates1 ! ,int]nal ,rev5ue   
,s]vice %\ld be remov$ f evaluat+ !     
political activities ( any individuals  
or organizations4  7b7 ,political       
organizations ,p>agraph 7#a7 ( section  
#ebg7;e7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ to read z foll[s3  7#a7  
,political organization ,! t]m political

 organization means a p>ty1 committee1  
association1 fund1 or o!r organization  
7:e!r or n incorporat$7--  7,a7 :i* is  
regi/]$ z a political committee ) !     
,f$]al ,election ,commission1  7,b7 has 
be5 det]m9$1 pursuant to proce$+s "u    
section #cji ( ! ,f$]al ,election       
,campaign ,act ( #aiga 7#b ,u4,s4,c4    
#dcg;g7 or by a c\rt ( law1 to be a     
political committee1 z def9$ "u section 
#cja7d7 ( su* ,act 7#b ,u4,s4,c4        
#dca7d771 or  7,c7 :i* is organiz$ &    
op]at$ prim>ily = ! purposes ( directly 
or indirectly accept+ contributions or  
mak+ exp5ditures1 or bo?1 = influ5c+ or 
attempt+ to influ5ce ! selection1       
nom9ation1 election1 or appo9tm5t ( any 
individual to any ,/ate or local public 
(fice &--  7i7 is n requir$ to regi/] ) 
! ,f$]al ,election ,commission1 &  7ii7 
is requir$ to regi/] ) ! appropriate    
,/ate ag5cy z a political committee4  4 
7c7 ,tax-,exempt organizations ,section 
#eja ( su* ,code is am5d$--  7#a7 by    
r$esignat+ subsection 7s7 z subsection  

7t71 &  7#b7 by ins]t+ aft] subsection  
7r7 ! foll[+ new subsection3  7s7       
,promotion ( social welf>e  7#a7 ,9     
g5]al ,= purposes ( p>agraph 7#d77;,a7 (
 subsection 7c71 ! t]m promotion (      
social welf>e %all include--  7,a7 any  
political activity 9 fur!rance (        
,am]ican democracy1 provid$ t su*       
activities d n exce$ #ej p]c5t ( !      
organization's total activities 7n      
includ+ activities p]=m$ on a volunte]  
basis71  7,b7 any activities = ! purpose
 ( educat+ individuals on issues (      
public importance & on ! behavior (     
public (ficials1 includ+ p>ticipation 9 
ballot initiatives & ref]5da1 &  7,c7   
any activity describ$ 9 clauses 7i71    
7ii71 7iii71 & 7v7 ( section            
#cja7i77;,b7 ( ! ,f$]al ,election       
,campaign ,act ( #aiga 7#b ,u4,s4,c4    
#dca7i77;,b774  7#b7 ,political activity
 9 fur!rance ( ,am]ican democracy ,=    
purposes ( ?is subsection1 ! t]m        
political activity 9 fur!rance (        
,am]ican democracy %all include any     

activity describ$ 9 subp>agraph 7,a7 (  
section #cja7i7 ( ! ,f$]al ,election    
,campaign ,act ( #aiga 7#b ,u4,s4,c4    
#dca7i774  7#c7 ,rule ( con/ruction     
,no?+ 9 ?is subsection %all be con/ru$  
to exempt an organization f satisfy+ any
 applicable requirem5ts = fil+ z a      
political committee pursuant to ! ,f$]al
 ,election ,campaign ,act ( #aiga 7#b   
,u4,s4,c4 #dca et seq474  4