,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #dfbb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ac1 #bjbc,mr4  
,kelly ( ,p5nsylvania 7= himself & ,mr4 
,arr+ton7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to codify ! ,trump
 adm9i/ration rule on report+           
requirem5ts ( exempt organizations1 & = 
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,don't ,weaponize !    
,,irs ,act4  #b4 ,organizations exempt f
 report+  7a7 ,gross receipts ?re%old   
,section #fjcc7;a77#c77;,a77ii7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #e1jjj & ins]t+ #ej1jjj4  7b7  
,organizations describ$ ,section        
#fjcc7;a77#c77;,c7 ( su* ,code is       
am5d$-- 7#a7 by /rik+ & at ! end (      
clause 7v71  7#b7 by /rik+ ! p]iod at ! 
end ( clause 7vi7 & ins]t+ a semicolon1 
&  7#c7 by add+ at ! end ! foll[+ new   
clauses3  7vii7 any o!r organization    
describ$ 9 section #eja7;c7 7o!r ?an a  

private f\ndation or a support+         
organization describ$ 9 section         
#eji7;a77#c771 &  7viii7 any            
organization 7o!r ?an a private         
f\ndation or a support+ organization    
describ$ 9 section #eji7;a77#c77 :i* is 
n describ$ 9 section #agj7;c77#b77;,a71 
or :i* is creat$ or organiz$ 9 a        
possession ( ! ,unit$ ,/ates1 :i* has no
 significant activity 7includ+ lobby+ & 
political activity & ! op]ation ( a     
trade or bus9ess7 o!r ?an inve/m5t      
activity 9 ! ,unit$ ,/ates4  4  7c7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s end+ 
aft] ! date ( ! enactm5t ( ?is ,act4    
#c4 ,cl>ification ( application to      
section #ebg organizations  7a7 ,9 g5]al
 ,section #fjcc7;g77#a7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$--  7#a7  
by /rik+ ,?is section & ins]t+ ,except z
 o!rwise provid$ by ?is subsection1 ?is 
section1 &  7#b7 by /rik+ = ! taxable   
ye>4 & ins]t+ = ! taxable ye> 9 ! same  
mann] z to an organization exempt f     

taxation "u section #eja7;a744  7b7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s end+ 
aft] ! date ( ! enactm5t ( ?is ,act4    
#d4 ,report+ ( names & addresses (      
contributors  7a7 ,9 g5]al ,section     
#fjcc7;a77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+3 ,except z provid$ 9 subsections 
7b77#e7 & 7g77#b77;,b71 su* annual      
return %all n be requir$ to include !   
names & addresses ( contributors to !   
organization44  7b7 ,application to     
section #ebg organizations ,section     
#fjcc7;g77#b7 ( su* ,code is am5d$--    
7#a7 by /rik+ & at ! end ( subp>agraph  
7,a71  7#b7 by r$esignat+ subp>agraph   
7,b7 z subp>agraph 7,c71 &  7#c7 by     
ins]t+ aft] subp>agraph 7,a7 ! foll[+   
new subp>agraph3  7,b7 conta9+ ! names &
 addresses ( all sub/antial             
contributors1 &  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ?is ,act4