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H. Rept. 114-71 1 (2015-04-13)

handle is hein.congrecreports/crptxrtl0001 and id is 1 raw text is: 114TH CONGRESS 1st Session j HOUSE OF REPRESENTATIVES REPORT 114-71 IRS BUREAUCRACY REDUCTION AND JUDICIAL REVIEW ACT APRIL 13, 2015.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. RYAN of Wisconsin, from the Committee on Ways and Means, submitted the following REPORT together with ADDITIONAL VIEWS [To accompany H.R. 1295] [Including cost estimate of the Congressional Budget Office] The Committee on Ways and Means, to whom was referred the bill (H.R. 1295) to amend the Internal Revenue Code of 1986 to im- prove the process for making determinations with respect to wheth- er organizations are exempt from taxation under section 501(c)(4) of such Code, having considered the same, report favorably thereon with an amendment and recommend that the bill as amended do pass. CONTENTS I. SUMMARY AND BACKGROUND ............................................................... A. Purpose and Sum m ary ..................................................................... B. Background and Need for Legislation ............................................. C . Legislative H istory ............................................................................ II. EXPLANATION OF THE BILL ................................................................... A. Require Section 501(c)(4) Organizations to Provide Notice of Formation (sec. 2 of the bill, secs. 6033 and 6652 of the Code, and new sec. 506 of the Code) ....................................................... B. Declaratory Judgments for Section 501(c)(4) Organizations (sec. 3 of the bill and sec. 7428 of the Code) ......................................... III. VOTES OF THE COMMITTEE .................................................................... IV. BUDGET EFFECTS OF THE BILL ............................................................ A. Committee Estimate of Budgetary Effects ...................................... 49-006 Page 3 3 4 4 5 5 10 11 12 12 AUT-ENTICATED US. GOVERNMENT INFORMATION GP

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