Bills · 118th Congress · Taxation

To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

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Roll calls on this bill

Votes on passage
HouseOn Motion to Suspend the Rules and Pass, as Amended · 4/15/24Suspension of the rulesA fast-track House procedure, usually for measures expected to have broad support. Debate is limited to 40 minutes, no amendments can be offered, and it needs a two-thirds vote of members voting — not a simple majority. A yes vote passes the bill. “As amended” means changes written into the motion itself are included.Rules of the House, Rule XV, clause 1 ↗
Passed
  • Democratic179 Yea · 10 Nay · 24 Not voting
  • Republican203 Yea · 1 Nay · 13 Not voting
  • Independent / Other0 Yea · 0 Nay · 0 Not voting
Official summary (CRS)

This bill suspends the tax-exempt status of terrorist supporting organizations. The bill defines terrorist supporting organization as any organization designated as having provided (during the three-year period prior to its designation) material support or resources to a terrorist organization in excess of a de minimis amount.

The Department of the Treasury must provide notice to such organizations of the impending designation and an opportunity to cure. Treasury must rescind a designation that it determines was erroneous or if the organization did not receive notice of designation.

The bill provides for administrative review by the Internal Revenue Service Independent Office of Appeals of any dispute regarding a designation of an organization as a terrorist supporting organization. The U.S. district courts shall have exclusive jurisdiction to review any such designation.

Full text on congress.gov ↗
Sponsor
Rep. David Kustoff ( Republican · TN-8)
Cosponsors
7
Introduced
11/14/23
Policy area
Taxation
Status
11/14/23Referred to the House Committee on Ways and Means.
11/14/23Introduced in House
11/30/23Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
11/30/23Committee Consideration and Mark-up Session Held
12/19/23Placed on the Union Calendar, Calendar No. 270.
12/19/23Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-331.
4/15/24Motion to reconsider laid on the table Agreed to without objection.
4/15/24On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 11 (Roll no. 121). (text: CR H2371-2372)
4/15/24Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 11 (Roll no. 121). (text: CR H2371-2372)
4/15/24Considered as unfinished business. (consideration: CR H2383)
4/15/24At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
4/15/24DEBATE - The House proceeded with forty minutes of debate on H.R. 6408.
4/15/24Considered under suspension of the rules. (consideration: CR H2371-2374)
4/15/24Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
4/16/24Received in the Senate and Read twice and referred to the Committee on Finance.