PlainBillCongress, translated.Legislation. Context. Public interest.Became Public Law No: 107-276.
Congressional Research Service
Version 00 · Introduced in House · Oct 10, 2002
Amends the Internal Revenue Code (IRC) to exempt State and local committees of candidates and of political parties from specified notification requirements.Exempts a "qualified State or local political organization" from specified reporting requirements. Defines "qualified State or local political organization."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 $25,000.) Exempts such returns from disclosure.Requires the filing of an annual information return by a political organization with gross receipts of $25,000 or more or with gross receipts of $100,000 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.Requires publicizing the effects of this Act and the interaction of IRC requirements with Federal Election Campaign Act of 1971 requirements.Permits the waiver of an organization's failure to comply tax if due to reasonable cause and not to willful neglect.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.
People & committees
Rep. Brady, Kevin [R-TX-8] · R–TX
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Became Public Law No: 107-276.
Became Public Law No: 107-276.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent. (consideration: CR S10779-10781)
Passed/agreed to in Senate: Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent.(consideration: CR S10779-10781)
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed without objection. (text: CR H8011-8013)
Passed/agreed to in House: On passage Passed without objection.(text: CR H8011-8013)
Mr. Brady (TX) asked unanimous consent to discharge from committee and consider.
Considered by unanimous consent. (consideration: CR H8010-8013)
Committee on Ways and Means discharged.
Committee on Ways and Means discharged.
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.5596 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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