,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #eddc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #aj1 #bjah,mr4 
,kelly ( ,p5nsylvania 7= himself & ,mrs4
 ,murphy ( ,florida7 introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
require electronic fil+ ( ! annual      
returns ( exempt organizations & provide
 = mak+ su* returns available = public  
inspection4  #a4 ,m&atory electronic    
fil+ = annual returns ( exempt          
organizations  7a7 ,9 g5]al ,section    
#fjcc ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by r$esignat+ subsection 7n7 z
 subsection 7o7 & by ins]t+ aft]        
subsection 7m7 ! foll[+ new subsection3 
7n7 ,m&atory electronic fil+ ,any       
organization requir$ to file a return "u
 ?is section %all file su* return 9     
electronic =m4  4  7b7 ,inspection (    
electronically fil$ annual returns      
,section #fajd7;b7 ( su* ,code is am5d$ 
by add+ at ! end ! foll[+3 ,any annual  

return requir$ to be fil$ electronically
 "u section #fjcc7n7 %all be made       
available by ! ,secret>y to ! public 9  
ma*9e readable =mat44  7c7 ,effective   
date  7#a7 ,9 g5]al ,except z provid$ 9 
p>agraph 7#b71 ! am5dm5ts made by ?is   
subsection %all apply to returns fil$ = 
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4  7#b7 ,transitional
 relief  7,a7 ,small organizations  7i7 
,9 g5]al ,9 ! case ( any small          
organizations1 or any o!r organizations 
= :i* ! ,secret>y ( ! ,treasury or !    
,secret>y's delegate 7h]eaft] ref]r$ to 
9 ?is p>agraph z ! ,secret>y7 det]m9es !
 application ( ! am5dm5ts made by       
subsection 7a7 w\ld cause undue burd5   
)\t a delay1 ! ,secret>y may delay !    
application ( su* am5dm5ts1 b n lat] ?an
 taxable ye>s beg9n+ #b ye>s aft] ! date
 ( ! enactm5t ( ?is ,act4  7ii7 ,small  
organization ,= purposes ( clause 7i71 !
 t]m small organization means any       
organization-- 7,i7 ! gross receipts (  
:i* = ! taxable ye> are less ?an        

#bjj1jjj1 &  7,,ii7 ! aggregate gross   
assets ( :i* at ! end ( ! taxable ye>   
are less ?an #ejj1jjj4  7,b7            
,organizations fil+ =m #iij-,t ,9 ! case
 ( any organization describ$ 9 section  
#eaa7;a77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf :i* is subject to ! tax impos$  
by section #eaa7;a77#a7 ( su* ,code on  
its unrelat$ bus9ess taxable income1 or 
any organization requir$ to file a      
return "u section #fjcc ( su* ,code &   
include in=mation "u subsection 7e7     
!re(1 ! ,secret>y may delay !           
application ( ! am5dm5ts made by ?is    
section1 b n lat] ?an taxable ye>s      
beg9n+ #b ye>s aft] ! date ( ! enactm5t 
( ?is ,act4