To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
Received in the Senate and Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 53 · Passed House · Apr 15, 2024
This bill suspends the tax-exempt status of terrorist supporting organizations. The bill defines terrorist supporting organization as any organization designated as having provided (during the three-year period prior to its designation) material support or resources to a terrorist organization in excess of a de minimis amount.
The Department of the Treasury must provide notice to such organizations of the impending designation and an opportunity to cure. Treasury must rescind a designation that it determines was erroneous or if the organization did not receive notice of designation.
The bill provides for administrative review by the Internal Revenue Service Independent Office of Appeals of any dispute regarding a designation of an organization as a terrorist supporting organization. The U.S. district courts shall have exclusive jurisdiction to review any such designation.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 11 (Roll no. 121). (text: CR H2371-2372)
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 382 - 11 (Roll no. 121). (text: CR H2371-2372)
Considered as unfinished business. (consideration: CR H2383)
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
DEBATE - The House proceeded with forty minutes of debate on H.R. 6408.
Considered under suspension of the rules. (consideration: CR H2371-2374)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 270.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-331.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-331.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 41 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: May 27, 2025. Consult Congress.gov for the current record.
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