S.2078 / 107th Congress

A bill to amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local political committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.

Read twice and referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Apr 9, 2002

Amends the Internal Revenue Code to exempt State and local committees of candidates and of political parties from specified notification requirements. Exempts certain "exempt State or local political organizations" from specified reporting requirements. Defines "exempt State and local political organizations."Modifies characteristics of political organizations obligated to complete an informational return, such that specified political organizations with $25,000 or more in annual gross receipts must file, as well as "exempt state and local political organizations" with annual gross receipts of $100,000 or more. Directs the Secretary of the Treasury to review the components of such returns. Authorizes the Secretary to waive certain penalties for notification and reporting violations.Obligates political organizations to inform the Secretary whether they plan to seek exemptions from financial or informational returns.

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People & committees

Who introduced it

Sen. Hutchison, Kay Bailey [R-TX] · R–TX

Committees

Finance Committee

7 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Apr 9, 2002
Read twice and referred to the Committee on Finance.
Apr 9, 2002
Sponsor introductory remarks on measure. (CR S2415)
Apr 9, 2002
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Apr 9, 2002 Formatted Text PDF

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze S.2078 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.

View full prompt & sources

Discuss S.2078, 107th Congress: A bill to amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local political committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/2078

Text version to examine: Introduced in Senate · 2002-04-09.

Official full text: https://www.congress.gov/107/bills/s2078/BILLS-107s2078is.htm

Imported record last updated by the source: 2025-01-14T19:03:36Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.2078 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.

Fairness and public impact

Progressive lens

Examine S.2078 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss S.2078, 107th Congress: A bill to amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local political committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/2078

Text version to examine: Introduced in Senate · 2002-04-09.

Official full text: https://www.congress.gov/107/bills/s2078/BILLS-107s2078is.htm

Imported record last updated by the source: 2025-01-14T19:03:36Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2078 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.2078 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.2078, 107th Congress: A bill to amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local political committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/2078

Text version to examine: Introduced in Senate · 2002-04-09.

Official full text: https://www.congress.gov/107/bills/s2078/BILLS-107s2078is.htm

Imported record last updated by the source: 2025-01-14T19:03:36Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2078 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.2078 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.2078, 107th Congress: A bill to amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local political committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/2078

Text version to examine: Introduced in Senate · 2002-04-09.

Official full text: https://www.congress.gov/107/bills/s2078/BILLS-107s2078is.htm

Imported record last updated by the source: 2025-01-14T19:03:36Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2078 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.