S. 3057 · 114th Congress

Preventing IRS Abuse and Protecting Free Speech Act

Stage
In committee
Sponsor
Tim Scott
Introduced
2016-06-14
Latest action
2016-06-14 · Introduced in Senate

Summary

Preventing IRS Abuse and Protecting Free Speech Act

This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service from requiring a tax-exempt organization to include in annual returns the name, address, or other identifying information of any contributor.

The bill includes exceptions for: (1) required disclosures regarding prohibited tax shelter transactions; and (2) contributions by the organization's officers, directors, or five highest compensated employees (including compensation paid by related organizations).