,,ii #aaith ,,congress #ast ,session ,s4 #ceed ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #ag1 #bjbe,mr4 ,cornyn 7for himself and ,mr4 ,sheehy7 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 terminate the tax-exempt status of terrorist supporting organizations4 #a4 ,termination of tax-exempt status of terrorist supporting organizations 7a7 ,in general ,section #eja7p7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#h7 ,application to terrorist supporting organizations 7,a7 ,in general ,for purposes of this subsection1 in the case of any terrorist supporting organization-- 7i7 such organization 7and the designation of such organization under subparagraph 7,b77 shall be treated as described in paragraph 7#b71 and 7ii7 the period of suspension described in paragraph 7#c7 with respect to such organization shall be treated as beginning on the date that the ,secretary designates such organization under subparagraph 7,b7 and ending on the date that the ,secretary rescinds such designation under subparagraph 7,d74 7,b7 ,terrorist supporting organization ,for purposes of this paragraph-- 7i7 ,in general ,the term terrorist supporting organization means any organization which is designated by the ,secretary as having provided1 during the #c-year period ending on the date of such designation1 material support or resources to an organization described in paragraph 7#b7 7determined after the application of this paragraph to such organization7 in excess of a de minimis amount4 7ii7 ,material support or resources ,the term material support or resources has the meaning given such term in subsection 7g77#d7 of section #bcci;,b of title #ah1 ,united ,states ,code1 except that such term shall not include-- 7,i7 support or resources that were approved by the ,secretary of ,state with the concurrence of the ,attorney ,general for purposes of subsection 7j7 of such section1 or 7,,ii7 humanitarian aid provided with the approval of the ,office of ,foreign ,assets ,control4 7,c7 ,designation procedure 7i7 ,notice requirement ,prior to designating any organization as a terrorist supporting organization under subparagraph 7,b71 the ,secretary shall mail to the most recent mailing address provided by such organization on the organization's annual return or notice under section #fjcc 7or subsequent form indicating a change of address7 a written notice which includes-- 7,i7 a statement that the ,secretary will designate such organization as a terrorist supporting organization unless the organization satisfies the requirements of subclause 7,i7 or 7,,ii7 of clause 7ii71 7,,ii7 the name of the organization or organizations with respect to which the ,secretary has determined such organization provided material support or sources as described in subparagraph 7,b71 7,,iii7 a description of such material support or resources except to the extent that the ,secretary determines that disclosure of such description would be inconsistent with national security or law enforcement interests1 and 7,,iv7 if the ,secretary makes the determination described in subclause 7,,iii71 a statement that the ,secretary has made such determination and that all or part of the description of such material support or resources is not included in such notice by reason of such determination4 7ii7 ,opportunity to cure ,in the case of any notice provided to an organization under clause 7i71 the ,secretary shall1 at the close of the #ij-;day period beginning on the date that such notice was sent1 designate such organization as a terrorist supporting organization under subparagraph 7,b7 if 7and only if7 such organization has not 7during such period7-- 7,i7 demonstrated to the satisfaction of the ,secretary that such organization did not provide the material support or resources referred to in subparagraph 7,b71 7,,ii7 made reasonable efforts to have such support or resources returned to such organization and certified in writing to the ,secretary that such organization will not provide any further support or resources to organizations described in paragraph 7#b71 or 7,,iii7 if such notice included a statement described in clause 7i77,,iv71 filed a complaint with a ,united ,states district court of competent jurisdiction alleging that ,secretary's determination under clause 7i77,,iii7 is erroneous4 ,a certification under subclause 7,,ii7 shall not be treated as valid if the organization making such certification has provided any other such certification during the preceding #e years4 7iii7 ,application of opportunity to cure following complaint regarding determination to withhold description of material support or resources ,in the case of a final judgment of a court of competent jurisdiction that the ,secretary's determination under clause 7i77,,iii7 was not erroneous1 clause 7ii7 shall be applied without regard to subclause 7,,iii7 thereof and as though the notice referred to in such clause was sent on the first date that all rights of appeal with respect to such final judgement have concluded4 7,d7 ,rescission ,the ,secretary shall rescind a designation under subparagraph 7,b7 if 7and only if7-- 7i7 the ,secretary determines that such designation was erroneous1 7ii7 after the ,secretary receives a written certification from an organization that such organization did not receive the notice described in subparagraph 7,c77i7-- 7,i7 the ,secretary determines that it is reasonable to believe that such organization did not receive such notice1 and 7,,ii7 such organization satisfies the requirements of subclause 7,i7 or 7,,ii7 of subparagraph 7,c77ii7 7determined after taking into account the last sentence thereof71 or 7iii7 the ,secretary determines1 with respect to all organizations to which the material support or resources referred to in subparagraph 7,b7 were provided1 the periods of suspension under paragraph 7#c7 have ended4 ,a certification described in the matter preceding subclause 7,i7 of clause 7ii7 shall not be treated as valid if the organization making such certification has provided any other such certification during the preceding #e years4 7,e7 ,administrative review by ,internal ,revenue ,service ,independent ,office of ,appeals ,in the case of the designation of an organization by the ,secretary as a terrorist supporting organization under subparagraph 7,b71 a dispute regarding such designation shall be subject to resolution by the ,internal ,revenue ,service ,independent ,office of ,appeals under section #ghjc7;e7 in the same manner as if such designation were made by the ,internal ,revenue ,service and paragraph 7#e7 of this subsection did not apply4 7,f7 ,jurisdiction of ,united ,states courts ,notwithstanding paragraph 7#e71 the ,united ,states district courts shall have exclusive jurisdiction to review any determination of the ,secretary under subparagraph 7,c77i77,,iii7 and any final determination with respect to an organization's designation as a terrorist supporting organization under subparagraph 7,b74 ,in the case of any such determination which was based on classified information 7as defined in section #a7;a7 of the ,classified ,information ,procedures ,act71 such information may be submitted to the reviewing court ex parte and in camera4 ,for purposes of this subparagraph1 a determination with respect to an organization's designation as a terrorist supporting organization shall not fail to be treated as a final determination merely because such organization fails to utilize the dispute resolution process of the ,internal ,revenue ,service ,independent ,office of ,appeals provided under subparagraph 7,e74 7,g7 ,classified information ,the ,secretary shall establish policies and procedures for purposes of this paragraph that ensure that employees of the ,department of the ,treasury comply with all laws regarding the handling and review of classified information 7as defined in section #a7;a7 of the ,classified ,information ,procedures ,act74 4 7b7 ,effective date ,the amendment made by this section shall apply to designations made after the date of the enactment of this ,act in taxable years ending after such date4