H.R.480: To amend the Internal Revenue Code of 1986 to ensure that members of tax-exempt organizations are notified of the portion of their dues used for political and lobbying activities, and for other purposes.

About This Bill

  • This bill was introduced in the 105th Congress
  • This bill is primarily about taxation
  • Introduced Jan. 21, 1997
  • Latest Major Action Jan. 21, 1997

Bill Cosponsors

2 (All Republicans)

Bill Summary

Amends the Internal Revenue Code to revise provisions concerning rules relating to returns of organizations engaging in lobbying activities, including requiring notice to members of tax-exempt organizations of the portion of their dues used for such activities. Excludes from the two-percent floor on miscellaneous itemized deductions rule dues for tax-exempt organizations, except for veterans' organizations.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Jan. 21, 1997

Introduced in the House by Wally Herger (R-Calif.)

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