,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cei  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #f1 #bjag,mr4 
,griffi? introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = waiv]s ( us]
 fees impos$ ) respect to applications =
 re9/atem5t ( tax-exempt /atus ( small1 
subsidi>y tax-exempt organizations4  #a4
 ,waiv] ( us] fees on re9/atem5t        
applications ( re9/at$ small1 subsidi>y 
tax-exempt organizations aft] automatic 
revocation  7a7 ,9 g5]al ,section       
#fjcc7;j7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,waiv] ( us] fee on
 re9/atem5t applications = c]ta9        
tax-exempt subsidi>ies ,if1 ^u          
application = re9/atem5t ( /atus z an   
organization exempt f tax "u section    
#eja7;a71 an organization describ$ 9    
p>agraph 7#a7 c %[ t--  7,a7 !          
organization has1 aft] ! failure        
describ$ 9 p>agraph 7#a71 fil$ any      

return or notice ) respect to :i* su*   
failure to file trigg]$ ! automatic     
revocation ref]r$ to 9 p>agraph 7#a71 & 
7,b7 ! organization-- 7i7 is a subsidi>y
 ( an entity t is exempt f tax "u       
section #eja7;a71 &  7ii7 t subsidi>y1 =
 ea* ( ! #c consecutive ye>s ref]r$ to 9
 p>agraph 7#a7 relat+ to su* failure1   
has few] ?an #ej memb]s 7z report$ to   
su* entity71  ! organization's exempt   
/atus %all be re9/at$ effective f ! date
 ( ! revocation "u su* p>agraph & !     
,secret>y %all waive any us] fee impos$ 
) respect to su* application4  4  7b7   
,effective date ,! am5dm5t made by      
subsection 7a7 %all apply ) respect to  
applications = re9/atem5t fil$ aft] !   
date ( ! enactm5t ( ?is ,act4