Protect Against Ideology-Based Targeting Act

Read twice and referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · May 14, 2013

Protect Against Ideology-Based Targeting Act - Prohibits the Internal Revenue Service (IRS), in reviewing applications for tax-exempt status, from developing or using any methodology that applies disproportionate scrutiny to any applicant for tax-exempt status based on the ideology expressed in the name or purpose of the applicant's organization. Amends the Internal Revenue Code to expand the duties of the Inspector General for Tax Administration of the Department of the Treasury to require reporting to Congress on the number of complaints that allege disproportionate scrutiny of taxpayers who apply for tax-exempt status.

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People & committees

Who introduced it

Sen. Flake, Jeff [R-AZ] · R–AZ

Committees

Finance Committee

6 cosponsorship records, including any withdrawals

Legislative record

Actions

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May 14, 2013
Read twice and referred to the Committee on Finance.
May 14, 2013
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 · May 14, 2013 Formatted Text PDF Formatted XML

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: Aug 12, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze S.937 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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Discuss S.937, 113th Congress: Protect Against Ideology-Based Targeting Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/937

Text version to examine: Introduced in Senate · 2013-05-14.

Official full text: https://www.congress.gov/113/bills/s937/BILLS-113s937is.htm

Imported record last updated by the source: 2025-08-12T18:38:01Z. 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.937 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.937 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.

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Discuss S.937, 113th Congress: Protect Against Ideology-Based Targeting Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/937

Text version to examine: Introduced in Senate · 2013-05-14.

Official full text: https://www.congress.gov/113/bills/s937/BILLS-113s937is.htm

Imported record last updated by the source: 2025-08-12T18:38:01Z. 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.937 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.937 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.937, 113th Congress: Protect Against Ideology-Based Targeting Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/937

Text version to examine: Introduced in Senate · 2013-05-14.

Official full text: https://www.congress.gov/113/bills/s937/BILLS-113s937is.htm

Imported record last updated by the source: 2025-08-12T18:38:01Z. 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.937 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.937 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.937, 113th Congress: Protect Against Ideology-Based Targeting Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/937

Text version to examine: Introduced in Senate · 2013-05-14.

Official full text: https://www.congress.gov/113/bills/s937/BILLS-113s937is.htm

Imported record last updated by the source: 2025-08-12T18:38:01Z. 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.937 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.