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To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes

To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes

Act Details

To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes was a proposal (now, a piece of legislation) introduced on 2002-10-10 in the House of Commons and Senate respectively of the 107 United States Congress by Kevin Patrick Brady in relation with: Campaign contributors, Campaign funds, Civil rights and liberties, minority issues, Congress, Congressional candidates, Data banks, Election candidates, Electronic data interchange, Electronic government information, Fraud, Freedom of information, Government operations and politics, Government paperwork, Government publicity, Income tax, Internet, Political action committees, Presidential candidates, Science, technology, communications, State laws, Tax penalties, Tax returns, Tax-exempt organizations, Taxation.

To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes became law (1) in the United States on 2002-11-02. It was referred to the following Committee(s): (2)

House Ways and Means (HSWM)

Sponsor

Kevin Patrick Brady, Republican, Representative from Texas, district 8

The proposal had the following cosponsors:

Lloyd Alton Doggett, Democrat, Representative, from Texas, district 10
Martin Thomas Meehan, Democrat, Representative, from Massachusetts, district 5
Earl Pomeroy, Representative, from North Dakota
Christopher H. Shays, Republican, Representative, from Connecticut, district 4
David Vitter, Republican, Senator, from Louisiana, district 1

Act Overview

• Number: 5596 (3)
• Official Title as Introduced: To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes (4)
• Date First Introduced: 2002-10-10
• Sponsor Name: David Vitter
• Assignment Process: See Committe Assignments (5)
• Latest Major Activity/Action: Enacted
• Date Enacted (signed, in general (6), by President): 2002-11-02
• Type: hr (7)
• Main Topic: Taxation
• Related Bills: (8)
• Summary of To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes: Govtrack. Authored by the Congressional Research Service (CRS) of the Library of Congress.
• Primary Source: Congress Website

Text of the To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes

(Sec. 1) Amends the Internal Revenue Code (IRC) to exempt State and local committees of candidates and of political parties from specified notification requirements.(Sec. 2) Exempts a “qualified State or local political organization” from specified reporting requirements. Defines “qualified State or local political organization.”(Sec. 3) Requires an annual income tax return from political organizations only with respect to political organization taxable income. (Currently such a return is required with respect to such income or if gross receipts exceed $25000.) Exempts such returns from disclosure.Requires the filing of an annual information return by a political organization with gross receipts of $25000 or more or with gross receipts of $100000 or more in the case of a qualified State or local political organization except for certain organizations including: (1) a State or local committee of a political party or political committee of a State or local candidate; (2) a caucus or association of State or local officials; (3) an authorized committee of a candidate for Federal office; (4) a national committee of a political party; or (5) a U.S. House of Representatives or U.S. Senate campaign committee of a political party committee.(Sec. 4) Requires the Secretary of the Treasury to publicize the effects of this Act and the interaction of IRC requirements with Federal Election Campaign Act of 1971 requirements.(Sec. 5) Permits the waiver of an organization's failure to comply tax if due to reasonable cause and not to willful neglect.(Sec. 6) Makes additional amendments to IRC section 527 (Political Organizations) concerning: (1) unsegregated funds; (2) penalty assessment and collection procedures; (3) electronic filing; (4) public availability of notices and reports; and (5) timing of notice of material change.

Bill Notes

• [Note 1] An Act (like To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes) or a resolution cannot become a law in the United States until it has been approved (passed) in identical form by both the House of Representatives and the Senate, as well as signed by the President (but see (5)). If the two bodys of the Congress versions of a bill are not identical, one of the bodies might decide to take a further vote to adopt the bill (see more about the Congress process here). An Act may be pass in identical form with or without amendments and with or without conference. (see more about Enrollment).
• [Note 2] Proposals are referred to committees for preliminary consideration, then debated, amended, and passed (or rejected) by the full House or Senate. To prevent endless shuttling of bills between the House and Senate, bills like To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes are referred to joint committees made up of members of both houses.
• [Note 3] For more information regarding this legislative proposal, go to THOMAS, select “Bill Number,” search on (To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes)
• [Note 4] To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes. The current official title of a bill is always present, assigned at introduction (for example, in this case, on 2002-10-10) and can be revised any time. This type of titles are sentences.
• [Note 5] The Act is referred to the appropriate committee by the Speaker of any of the two Houses. Bills are placed on the calendar of the committee to which they have been assigned. See Assignment Process.
• [Note 6] Regarding exceptions to President´s approval, a bill that is not signed (returned unsigned) by the President can still become law if at lest two thirds of each of the two bodys of the Congress votes to pass it, which is an infrequent case. See also Presidential Veto.
• [Note 7] Legislative Proposal types can be: hr, hres, hjres, hconres, s, sres, sjres, sconres. An Act originating in the Senate is designated by the letter “S”, and a bill originating from the House of Representatives begins with “H.R.”, followed, in both cases, by its individual number which it retains throughout all its parliamentary process.
• [Note 8] For information regarding related bill/s to To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes, go to THOMAS.

Analysis

No analysis (criticism, advocacy, etc.) about To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes submitted yet.

Campaign contributors
Campaign funds
Civil rights and liberties, minority issues
Congress
Congressional candidates
Data banks
Election candidates
Electronic data interchange
Electronic government information
Fraud
Freedom of information
Government operations and politics
Government paperwork
Government publicity
Income tax
Internet
Political action committees
Presidential candidates
Science, technology, communications
State laws
Tax penalties
Tax returns
Tax-exempt organizations
Taxation

Further Reading

• “How our laws are made”, Edward F Willett; Jack Brooks, Washington, U.S. G.P.O.
• “To make all laws : the Congress of the United States, 1789-1989”, James H Hutson- Washington, Library of Congress.
• “Bills introduced and laws enacted: selected legislative statistics, 1947-1990”, Rozanne M Barry; Library of Congress. Congressional Research Service.