H.R. 5419: To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

113th Congress · introduced 2014-09-09 · Taxation · Latest: Received in the Senate and Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

Where it came from: introduced 2014-09-09 · 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: Received in the Senate and Read twice and referred to the Committee on Finance. 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

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

Plain summary

(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

Congressional Research Service summary (Passed House without amendment), 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

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

Source: Congressional Research Service summary (Passed House without amendment)

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The strongest published arguments

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Alternatives

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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] · 1 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Mike Kelly (R-PA)

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 (1)

Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Passed House without amendment)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-113hr5419.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/113/hr>

Record fed-us-cong113-hr5419 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113