,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #agg  ,,in ,,the ,,house ,,of   
,,representatives  ,january #c1         
#bjai,mr4 ,griffith introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide for waivers  
of user fees imposed with respect to    
applications for reinstatement of       
tax-exempt status of small1 subsidiary  
tax-exempt organizations4  #a4 ,waiver  
of user fees on reinstatement           
applications of reinstated small1       
subsidiary tax-exempt organizations     
after automatic revocation  7a7 ,in     
general ,section #fjcc7;j7 of the       
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#d7 ,waiver  
of user fee on reinstatement            
applications for certain tax-exempt     
subsidiaries ,if1 upon application for  
reinstatement of status as an           
organization exempt from tax under      

section #eja7;a71 an organization       
described in paragraph 7#a7 can show    
that--  7,a7 the organization has1 after
 the failure described in paragraph     
7#a71 filed any return or notice with   
respect to which such failure to file   
triggered the automatic revocation      
referred to in paragraph 7#a71 and  7,b7
 the organization--  7i7 is a subsidiary
 of an entity that is exempt from tax   
under section #eja7;a71 and  7ii7 that  
subsidiary1 for each of the #c          
consecutive years referred to in        
paragraph 7#a7 relating to such failure1
 has fewer than #ej members 7as reported
 to such entity71  the organization's   
exempt status shall be reinstated       
effective from the date of the          
revocation under such paragraph and the 
,secretary shall waive any user fee     
imposed with respect to such            
application4  4  7b7 ,effective date    
,the amendment made by subsection 7a7   
shall apply with respect to applications
 for reinstatement filed after the date 

of the enactment of this ,act4