PlainBillCongress, translated.Legislation. Context. Public interest.Became Public Law No: 106-230.
Congressional Research Service
Version 00 · Introduced in House · Jun 27, 2000
Amends the Internal Revenue Code to prohibit a political organization from being treated as such unless it gives notice within 24 hours of being established that it is to be so treated. Provides that if notice is given after such period, the organization shall not be so treated for any period before such notice is given. Requires, in the case of an organization failing to give such notice, such organization's taxable income to be computed by taking into account any exempt function income (and any deductions directly connected with the production of such income). Excepts certain organizations from the notification requirement.Makes information on organizations that file such notices, and such notices, publicly available. Prescribes monetary penalties for failures to meet certain public availability requirements.Grants existing organizations to whom this Act applies 30 days after this Act's enactment date to file a notice.Prescribes tax penalties for failures by political organizations to make certain disclosures of contributions and expenditures for exempt functions. Exempts certain organizations and political committees from the disclosure requirement. Makes such disclosures publicly available and prescribes monetary penalties for failures to make disclosures available for inspection.Requires political organizations which have gross receipts of $25,000 or more per taxable year, with an exception, to file tax returns. Provides for public disclosure of such returns and prescribes monetary penalties for failures to file or provide correct information.
People & committees
Rep. Houghton, Amo [R-NY-31] · R–NY
Legislative record
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Became Public Law No: 106-230.
Became Public Law No: 106-230.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Yea-Nay Vote. 92 - 6. Record Vote Number: 160. (consideration: CR S6041-6047)
Senate roll call 160 · Individual votesPassed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 92 - 6. Record Vote Number: 160.(consideration: CR S6041-6047)
Senate roll call 160 · Individual votesMeasure laid before Senate by unanimous consent. (CR S5944-6000)
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 650.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by recorded vote (2/3 required): 385 - 39 (Roll no. 341). (text: CR H5282-5284)
House roll call 341 · Individual votesPassed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by recorded vote (2/3 required): 385 - 39 (Roll no. 341).(text: CR H5282-5284)
House roll call 341 · Individual votesDEBATE - The House proceeded with forty minutes of debate on H.R. 4762.
Considered under suspension of the rules. (consideration: CR H5282-5290)
Mr. Houghton moved to suspend the rules and pass the bill.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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Analyze H.R.4762 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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