,,ii  #aahth ,,congress  #ast ,session  
,s4 #aaje  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #cj1    
#bjbc,mr4 ,braun 7for himself1 ,mr4     
,scott of ,florida1 ,mr4 ,young1 ,mr4   
,romney1 ,mrs4 ,capito1 ,mr4 ,moran1    
,mr4 ,risch1 ,mr4 ,crapo1 and ,mrs4     
,fischer7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to amend the ,internal ,revenue ,code  
of #aihf to codify the ,trump           
administration rule on reporting        
requirements of exempt organizations1   
and for other purposes4  #a4 ,short     
title ,this ,act may be cited as the    
,don't ,weaponize the ,,irs ,act4  #b4  
,organizations exempt from reporting    
7a7 ,gross receipts threshold ,clause   
7ii7 of section #fjcc7;a77#c77;,a7 of   
the ,internal ,revenue ,code of #aihf is
 amended by striking #e1jjj and         
inserting #ej1jjj4  7b7 ,organizations  
described ,subparagraph 7,c7 of section 
#fjcc7;a77#c7 of the ,internal ,revenue 

,code of #aihf is amended-- 7#a7 by     
striking and at the end of clause 7v71  
7#b7 by striking the period at the end  
of clause 7vi7 and inserting a          
semicolon1 and  7#c7 by adding at the   
end the following new clauses3  7vii7   
any other organization described in     
section #eja7;c7 7other than a private  
foundation or a supporting organization 
described in section #eji7;a77#c772 and 
7viii7 any organization 7other than a   
private foundation or a supporting      
organization described in section       
#eji7;a77#c77 which is not described in 
section #agj7;c77#b77;,a71 or which is  
created or organized in a possession of 
the ,united ,states1 which has no       
significant activity 7including lobbying
 and political activity and the         
operation of a trade or business7 other 
than investment activity in the ,united 
,states4  4  7c7 ,effective date ,the   
amendments made by this section shall   
apply to taxable years ending after the 
date of the enactment of this ,act4  #c4

 ,clarification of application to       
section #ebg organizations  7a7 ,in     
general ,paragraph 7#a7 of section      
#fjcc7;g7 of the ,internal ,revenue     
,code of #aihf is amended-- 7#a7 by     
striking ,this section and inserting    
,except as otherwise provided by this   
subsection1 this section1 and  7#b7 by  
striking for the taxable year4 and      
inserting for the taxable year in the   
same manner as to an organization exempt
 from taxation under section #eja7;a744 
7b7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years ending after the date of the      
enactment of this ,act4  #d4 ,reporting 
of names and addresses of contributors  
7a7 ,in general ,paragraph 7#a7 of      
section #fjcc7;a7 of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following3 ,except
 as provided in subsections 7b77#e7 and 
7g77#b77;,b71 such annual return shall  
not be required to include the names and
 addresses of contributors to the       

organization44  7b7 ,application to     
section #ebg organizations ,paragraph   
7#b7 of section #fjcc7;g7 of the        
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 by striking and at the   
end of subparagraph 7,a71  7#b7 by      
redesignating subparagraph 7,b7 as      
subparagraph 7,c71 and  7#c7 by         
inserting after subparagraph 7,a7 the   
following new subparagraph3  7,b7       
containing the names and addresses of   
all substantial contributors1 and  4    
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years ending after the date of the      
enactment of this ,act4