To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

How it moves voter issues

• +1National security & defense

  Aims to cut off tax benefits for groups funding terrorist organizations.

  Low confidence

  AI score: +1 from claude-opus-5-5. Compare the models

• −1Privacy & civil liberties

  Lets Treasury strip tax-exempt status from nonprofits it designates as supporting terrorism; critics cite due process and speech concerns.

  Medium confidence

  AI score: −1 from claude-opus-5-5. Compare the models

What it does

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.

Summary by the Congressional Research Service, passed house version.

Every recorded vote on it

1. Apr 15, 2024House On Motion to Suspend the Rules and Pass, as AmendedTo amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations382 yea 11 nayCounts toward rankings