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H.R. 5419

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

Received in the Senate and Read twice and referred to the Committee on Finance.

Rep. Boustany, Charles W., Jr. [R-LA-3](R-LA)Sponsor
1 cosponsor1 R
1cosponsors2committees10actions5subjects
  1. IntroReferral

    Received in the Senate and Read twice and referred to the Committee on Finance.

    Finance Committee
  2. FloorH38310

    Motion to reconsider laid on the table Agreed to without objection.

  3. FloorH37300

    On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H7598)

  4. Floor8000

    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H7598)

  5. FloorH8D000

    DEBATE - The House proceeded with forty minutes of debate on H.R. 5419.

  6. FloorH30000

    Considered under suspension of the rules. (consideration: CR H7598-7599)

  7. FloorH30300

    Mr. Boustany moved to suspend the rules and pass the bill.

  8. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  9. IntroReferralIntro-H

    Introduced in House

  10. IntroReferral1000

    Introduced in House

Sep 16, 201481

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

Sep 9, 2014

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative app… — Informed