PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Chu, Judy [D-CA-28] · D–CA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Oct 14, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-10-01 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposal would expand which organizations are covered by existing federal tax rules for transfers of property that has increased in value. It would retain political organizations and add three other categories of organizations. People or entities transferring such property could be affected, but the supplied text does not reproduce the rules needed to explain their precise tax consequences.
2. Treatment of transfers of appreciated property to certain tax-exempt organizations
Subsections (a) and (b) of section 84 of the Internal Revenue Code of 1986 are each amended by striking political organization each place it appears and inserting specified organization.
the term specified organization means— (1) any political organization (as defined in section 527(e)(1)), and (2) any organization described in paragraph (4), (5), or (6) of section 501(c).
The bill would be called the End Tax Breaks for Dark Money Act.
This Act may be cited as the End Tax Breaks for Dark Money Act.
The bill would replace “political organization” with “specified organization” throughout section 84(a) and (b) of the federal tax code. The new definition would include political organizations defined in section 527(e)(1) and organizations described in section 501(c)(4), (5), or (6).
Subsections (a) and (b) of section 84 of the Internal Revenue Code of 1986 are each amended by striking political organization each place it appears and inserting specified organization.
the term specified organization means— (1) any political organization (as defined in section 527(e)(1)), and (2) any organization described in paragraph (4), (5), or (6) of section 501(c).
The changes would apply to transfers made after enactment, and only in tax years ending after that date. The bill provides a conditional start date rather than a fixed calendar date.
The amendments made by this section shall apply to transfers after the date of the enactment of this Act, in taxable years ending after such date.
The supplied action snapshot, updated October 14, 2026, records introduction in the House and referral to the House Committee on Ways and Means on October 1, 2026.
Source snapshot updated 2026-10-14T19:43:43Z. 2026-10-01: Referred to the House Committee on Ways and Means. 2026-10-01: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-10-01. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish absence in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow exemption, preferential treatment, or special benefit was identified in the complete supplied introduced text. This conclusion is limited to that version.
Full text preserved for this analysis. Legislative record snapshot: Oct 14, 2026. How PlainBill uses AI