,,ii  #aac? ,,congress  #a/ ,session    
,s4 #icg  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,may #ad1 #bjac ,mr4   
,flake 7= himself1 ,mr4 ,isakson1 ,mr4  
,ris*1 & ,mr4 ,cornyn7 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to prohibit ! ,int]nal ,rev5ue ,s]vice 
f apply+ disproportionate scrut9y to    
applicants = tax-exempt /atus bas$ on   
ideology1 & = o!r purposes4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,protect
 ,aga9/ ,ideology-,bas$ ,t>get+ ,act4   
#b4 ,prohibition ( ideology-bas$ t>get+ 
,! ,int]nal ,rev5ue ,s]vice is          
prohibit$1 )9 ! ex]cise ( its regulatory
 au?ority "u ! ,int]nal ,rev5ue ,code ( 
#aihf to review applications = exemption
 f taxation "u section #eja7;a7 ( su*   
,code1 f develop+ or us+ any me?odology 
t applies disproportionate scrut9y to   
any applicant bas$ on ! ideology        
express$ 9 ! "n or purpose ( !          
organization4  #c4 ,report to ,congress 
7a7 ,9 g5]al ,subp>agraph 7,a7 ( section

 #ghjc7;d77#b7 ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$--  7#a7 by       
r$esignat+ clauses 7ii71 7iii71 & 7iv7 z
 clauses 7iii71 7iv71 & 7v71            
respectively1 &  7#b7 by ins]t+ aft]    
clause 7i7 ! foll[+ new clause3  7ii7 ! 
numb] ( compla9ts dur+ ! p]iod t allege 
disproportionate scrut9y 9 ! process (  
apply+ = exempt /atus "u section        
#eja7;a7 bas$ on ! ideology ( !         
applicants2  4  7b7 ,evaluation (       
compla9ts ,p>agraph 7#b7 ( section      
#ghjc7;d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,c7 ,9 ! case ( a   
compla9t or allegation describ$ 9       
subp>agraph 7,a77ii71 ! report %all     
provide an evaluation ( ! s\rce & !     
circum/ances ( su* compla9ts1 includ+ a 
timel9e ( ev5ts1 id5tification ( any    
,int]nal ,rev5ue ,s]vice employees      
involv$ 9 ! case1 & a det]m9ation ( :e!r
 su* scrut9y 0 relat$ to ! ex]cise (    
p]mitt$ political activities 7z det]m9$ 
"u subsection 7c77#c7 or 7h71 :i*ev] is 

applicable1 ( section #eja7 by an       
applicant or exempt organization4  4    
7c7 ,con=m+ am5dm5t ,subp>agraph 7,b7 ( 
section #ghjc7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,clauses 7iii7 & 7iv7 & ins]t+ ,clauses 
7iv7 & 7v74  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to reports submitt$ aft] ! date :i* is  
#f mon?s aft] ! date ( ! enactm5t ( ?is 
,act4