{"format":1,"id":"118-hr-6408","congress":118,"number":"H.R. 6408","kind":"bill","group":"bills","title":"To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.","title_source":"Display Title","official_title":"To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.","titles":[{"type":"Official Title as Introduced","title":"To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations."},{"type":"Display Title","title":"To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations."}],"outcome":"passed_house","law_number":null,"introduced":"2023-11-14","chambers":{"house":{"status":"roll_call","date":"2024-04-15","vote":{"id":"118-2024-h121","question":"On Motion to Suspend the Rules and Pass, as Amended","title":"To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations","result":"Passed","yea":382,"nay":11,"present":0,"not_voting":37,"source":"https://clerk.house.gov/evs/2024/roll121.xml"}},"senate":{"status":"na","date":null,"vote":null}},"president":{"status":"na","date":null},"vice_president_tie_breaker":null,"latest_action":{"text":"Received in the Senate and Read twice and referred to the Committee on Finance.","date":"2024-04-16"},"nominees":null,"amendments":[],"other_votes":[],"crs_summary":{"date":"2024-04-15","stage":"Passed House","blocks":[{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."}],"words":128},"summary":{"main_subject":{"text":"Sets up a process for the Secretary of the Treasury to designate organizations that provided material support or resources to certain terrorist organizations, and applies the Internal Revenue Code's suspension rules to those designated organizations.","cites":[{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh#H328A486C02BC48068A3159BED8E63744"}]},"core_areas":["Designation of terrorist supporting organizations under the Internal Revenue Code","Notice, cure and rescission procedures for designations","Administrative and court review of designations"],"what_it_does":[{"text":"Defines a terrorist supporting organization as one the Secretary designates as having provided, in the 3-year period ending on the designation date, material support or resources in excess of a de minimis amount to an organization already covered by the Code's suspension rules.","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh#H328A486C02BC48068A3159BED8E63744"}},{"text":"Treats the period of suspension for a designated organization as beginning on the date the Secretary designates it and ending on the date the Secretary rescinds the designation.","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh#H328A486C02BC48068A3159BED8E63744"}},{"text":"Requires the Secretary to mail written notice before designating, naming the organizations supported, then allows 90 days to cure by showing no support was given, or by seeking return of the support and certifying in writing that no more will be given.","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh#H328A486C02BC48068A3159BED8E63744"}},{"text":"Requires the Secretary to rescind a designation only if it was erroneous, if the organization shows it did not receive notice and then meets a cure requirement, or if the suspension periods have ended for all organizations that received the support.","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh#H328A486C02BC48068A3159BED8E63744"}},{"text":"Makes designation disputes subject to the IRS Independent Office of Appeals, and gives United States district courts exclusive jurisdiction to review final determinations, with classified information allowed to be submitted ex parte and in camera.","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh#H328A486C02BC48068A3159BED8E63744"}},{"text":"Applies the amendment to designations made after the date of enactment in taxable years ending after that date.","cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh#H328A486C02BC48068A3159BED8E63744"}}],"unexpected":[],"version":{"type":"Engrossed in House","date":"2024-04-15","rule":"passed","href":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text/eh"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-01","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/118th-congress/house-bill/6408","text":"https://www.congress.gov/bill/118th-congress/house-bill/6408/text"},"card":{"image":"card/item/118-hr-6408.png","v":"4b5505e1a969","alt":"Votes on Record. H.R. 6408, 118th Congress: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations. House: 382 Yea, 11 Nay. Outcome: Passed House, 15 Apr 2024."}}