,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bjgb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #bg1 
#bjad ,mr4 ,cruz introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to prohibit the ,department 
of the ,treasury from assigning tax     
statuses to organizations based on their
 political beliefs and activities4  #a4 
,prohibiting tax status from being      
assigned based on political beliefs and 
activities  7a7  ,findings  ,congress   
finds the following3  7#a7 ,the income  
tax system of the ,united ,states relies
 on voluntary compliance by taxpayers4  
7#b7 ,the filing of tax returns and     
other tax-related documents with the    
,internal ,revenue ,service often       
requires the submission of information  
to the ,federal ,government that        
taxpayers would otherwise consider      
private4  7#c7 ,to ensure widespread    
voluntary compliance by taxpayers1 the  
,american public must have absolute     

trust that the ,internal ,revenue       
,service is acting in a non-partisan    
manner4  7#d7 ,taxpayers must be ensured
 that their treatment by the ,internal  
,revenue ,service will not be based on  
race1 national origin1 gender1 sexual   
orientation1 religious beliefs1 or      
political creed1 including their support
 for or opposition to any government    
policies4  7#e7 ,the confidence of      
taxpayers in the system of taxation in  
the ,united ,states is compromised when 
the ,internal ,revenue ,service is      
required to assign tax treatment based  
on political beliefs or activities4     
7#f7 ,the targeting of certain          
individuals and groups by the ,internal 
,revenue ,service based on their        
political beliefs and activities must be
 stopped1 and to ensure the integrity of
 the income tax system of the ,united   
,states1 the ,internal ,revenue ,service
 should be removed from evaluating the  
political activities of any individuals 
or organizations4  7b7  ,political      

organizations  ,paragraph 7#a7 of       
section #ebg7;e7 of the ,internal       
,revenue ,code of #aihf is amended to   
read as follows3  7#a7  ,political      
organization  ,the term political       
organization means a party1 committee1  
association1 fund1 or other organization
 7whether or not incorporated7--  7,a7  
which is registered as a political      
committee with the ,federal ,election   
,commission1  7,b7 has been determined1 
pursuant to proceedings under section   
#cji of the ,federal ,election ,campaign
 ,act of #aiga 7#b ,u4,s4,c4 #dcg;g7 or 
by a court of law1 to be a political    
committee1 as defined under section     
#cja7d7 of such ,act 7#b ,u4,s4,c4      
#dca7d771 or  7,c7 which is organized   
and operated primarily for the purposes 
of directly or indirectly accepting     
contributions or making expenditures1 or
 both1 for influencing or attempting to 
influence the selection1 nomination1    
election1 or appointment of any         
individual to any ,state or local public

 office and--  7i7 is not required to   
register with the ,federal ,election    
,commission1 and  7ii7 is required to   
register with the appropriate ,state    
agency as a political committee4  4  7c7
  ,tax-,exempt organizations  ,section  
#eja of such ,code is amended--  7#a7 by
 redesignating subsection 7s7 as        
subsection 7t71 and  7#b7 by inserting  
after subsection 7r7 the following new  
subsection3  7s7  ,promotion of social  
welfare  7#a7  ,in general  ,for        
purposes of paragraph 7#d77;,a7 of      
subsection 7c71 the term promotion of   
social welfare shall include--  7,a7 any
 political activity in furtherance of   
,american democracy1 provided that such 
activities do not exceed #ej percent of 
the organization's total activities 7not
 including activities performed on a    
volunteer basis71  7,b7 any activities  
for the purpose of educating individuals
 on issues of public importance and on  
the behavior of public officials1       
including participation in ballot       

initiatives and referenda1 and  7,c7 any
 activity described in clauses 7i71     
7ii71 7iii71 and 7v7 of section         
#cja7i77;,b7 of the ,federal ,election  
,campaign ,act of #aiga 7#b ,u4,s4,c4   
#dca7i77;,b774  7#b7  ,political        
activity in furtherance of ,american    
democracy  ,for purposes of this        
subsection1 the term political activity 
in furtherance of ,american democracy   
shall include any activity described in 
subparagraph 7,a7 of section #cja7i7 of 
the ,federal ,election ,campaign ,act of
 #aiga 7#b ,u4,s4,c4 #dca7i774  7#c7    
,rule of construction  ,nothing in this 
subsection shall be construed to exempt 
an organization from satisfying any     
applicable requirements for filing as a 
political committee pursuant to the     
,federal ,election ,campaign ,act of    
#aiga 7#b ,u4,s4,c4 #dca et seq474  4