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S.J.Res.64 / 115th Congress

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations".

Held at the desk.

Official summary

Version 82 · Passed Senate without amendment · Dec 12, 2018

This joint resolution nullifies a Department of the Treasury rule (Rev. Proc. 2018-38) that modifies the requirements for information returns filed by certain tax-exempt organizations.

The Treasury rule exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of their contributors on returns filed with the Internal Revenue Service (IRS). The organizations must continue to collect and keep the information to make it available to the IRS upon request.

Read the summary on Congress.gov
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Who introduced it

Sen. Tester, Jon [D-MT] · D–MT

Committees

  • Finance Committee
41 cosponsorship records, including any withdrawals

Actions

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

  1. Held at the desk.

  2. Message on Senate action sent to the House.

  3. Received in the House.

  4. Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.

    Senate roll call 260 · Individual votes
  5. Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 50 - 49. Record Vote Number: 260.

    Senate roll call 260 · Individual votes
  6. Considered by Senate. (consideration: CR S7458-7474)

  7. Measure laid before Senate by motion.

  8. Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.

  9. Placed on Senate Legislative Calendar under General Orders. Calendar No. 630.

  10. Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).

  11. Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).

  12. Read twice and referred to the Committee on Finance.

  13. Introduced in Senate

Bill text & related measures

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Related bills identified by Congress.gov

Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze S.J.Res.64 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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Fairness and public impact

Progressive lens

Examine S.J.Res.64 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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Institutions and government scope

Conservative lens

Examine S.J.Res.64 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.

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Individual rights and government power

Liberty lens

Examine S.J.Res.64 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.

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