United States HR 177: To amend the Internal Revenue Code of 1986 to provide for waivers of user fees imposed with respect to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations.

Bill Text

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116TH CONGRESS
1ST SESSION H. R. 177
To amend the Internal Revenue Code of 1986 to provide for waivers of
user fees imposed with respect to applications for reinstatement of tax-
exempt status of small, subsidiary tax-exempt organizations.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 3, 2019
Mr. GRIFFITH introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
for waivers of user fees imposed with respect to applica-
tions for reinstatement of tax-exempt status of small,
subsidiary tax-exempt organizations.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
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•HR 177 IH
SECTION 1. WAIVER OF USER FEES ON REINSTATEMENT 1
APPLICATIONS OF REINSTATED SMALL, SUB-2
SIDIARY TAX-EXEMPT ORGANIZATIONS 3
AFTER AUTOMATIC REVOCATION. 4
(a) IN GENERAL.—Section 6033(j) of the Internal 5
Revenue Code of 1986 is amended by adding at the end 6
the following new paragraph: 7
‘‘(4) WAIVER OF USER FEE ON REINSTATE-8
MENT APPLICATIONS FOR CERTAIN TAX-EXEMPT 9
SUBSIDIARIES.—If, upon application for reinstate-10
ment of status as an organization exempt from tax 11
under section 501(a), an organization described in 12
paragraph (1) can show that— 13
‘‘(A) the organization has, after the failure 14
described in paragraph (1), filed any return or 15
notice with respect to which such failure to file 16
triggered the automatic revocation referred to 17
in paragraph (1), and 18
‘‘(B) the organization— 19
‘‘(i) is a subsidiary of an entity that 20
is exempt from tax under section 501(a), 21
and 22
‘‘(ii) that subsidiary, for each of the 3 23
consecutive years referred to in paragraph 24
(1) relating to such failure, has fewer than 25
50 members (as reported to such entity), 26
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•HR 177 IH
the organization’s exempt status shall be reinstated 1
effective from the date of the revocation under such 2
paragraph and the Secretary shall waive any user 3
fee imposed with respect to such application.’’. 4
(b) EFFECTIVE DATE.—The amendment made by 5
subsection (a) shall apply with respect to applications for 6
reinstatement filed after the date of the enactment of this 7
Act. 8
Æ
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