H.R. 3520: Exempt Organization Simplification and Taxpayer Protection Act of 2013

113th Congress · introduced 2013-11-18 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Follow this bill, step by step

Where it came from: introduced 2013-11-18 · official record
Who proposed it: Rep. Boustany, Charles W., Jr. [R-LA-3] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Exempt Organization Simplification and Taxpayer Protection Act of 2013

Plain summary

Exempt Organization Simplification and Taxpayer Protection Act of 2013 - Amends the Internal Revenue Code to: (1) require an organization that intends to operate as a tax-exempt social welfare organization to notify the Secretary of the Treasury of such intent with information as to its identity and purpose, (2) allow such an organization to seek a declaratory judgment concerning its status and classification as a tax-exempt organization, and (3) authorize the Secretary to disclose information for investigations of violations of internal revenue laws relating to unauthorized disclosure or inspection of tax information and unlawful acts of revenue officers or agents. Directs the Comptroller General (GAO) to study and report on the process used for determining how Internal Revenue Service (IRS) enforcement cases are selected and processed. Prohibits any IRS officer or employee from using a personal email account to conduct official business.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Exempt Organization Simplification and Taxpayer Protection Act of 2013

Source: Congressional Research Service summary (Introduced in House)

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The strongest published arguments

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Boustany, Charles W., Jr. [R-LA-3] · 0 cosponsors

Cost estimate: No cost estimate published yet.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Authorization: A law that creates or continues a government program and says what it may do, often with a suggested spending ceiling. An authorization alone does not provide money; a separate appropriation does.
Exemption: A rule that removes certain people, property or activities from a tax or requirement.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-113hr3520.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/113/hr>

Record fed-us-cong113-hr3520 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113