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A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

USA119th CongressS-3554| Senate 
| Updated: 12/17/2025
John Cornyn

John Cornyn

Republican Senator

Texas

Cosponsors (2)
Tim Sheehy (Republican)Shelley Moore Capito (Republican)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill proposes to amend the Internal Revenue Code of 1986 to enable the termination of tax-exempt status for organizations deemed to be terrorist supporting organizations . Such an organization is defined as one designated by the Secretary of the Treasury for providing more than a de minimis amount of material support or resources to a terrorist organization within a three-year period. Excluded from this definition are support approved by the Secretary of State with the Attorney General's concurrence, and humanitarian aid approved by the Office of Foreign Assets Control. Before designation, the Secretary must provide written notice detailing the alleged support and the supported entities. The organization then has a 90-day opportunity to cure , during which it can demonstrate no support was provided, make efforts to retrieve support and certify no future support, or challenge the Secretary's decision to withhold information for national security reasons. A certification of no future support is only valid if the organization has not made a similar certification in the preceding five years. The bill also outlines conditions for rescission of a designation, such as if it was erroneous or if the organization proves it did not receive initial notice and then satisfies cure requirements. Disputes are subject to resolution by the IRS Independent Office of Appeals, and United States district courts have exclusive jurisdiction to review determinations involving classified information and final designations.
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Timeline

Bill from Previous Congress

S 118-4136
A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
Dec 17, 2025

Latest Companion Bill Action

HR 119-6800
Introduced in House
Dec 17, 2025
Introduced in Senate
Dec 17, 2025
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 118-4136
    A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.


  • December 17, 2025

    Latest Companion Bill Action

    HR 119-6800
    Introduced in House


  • December 17, 2025
    Introduced in Senate


  • December 17, 2025
    Read twice and referred to the Committee on Finance.

Taxation

Related Bills

  • HR 119-6800: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
  • HR 119-1: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.

A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

USA119th CongressS-3554| Senate 
| Updated: 12/17/2025
This bill proposes to amend the Internal Revenue Code of 1986 to enable the termination of tax-exempt status for organizations deemed to be terrorist supporting organizations . Such an organization is defined as one designated by the Secretary of the Treasury for providing more than a de minimis amount of material support or resources to a terrorist organization within a three-year period. Excluded from this definition are support approved by the Secretary of State with the Attorney General's concurrence, and humanitarian aid approved by the Office of Foreign Assets Control. Before designation, the Secretary must provide written notice detailing the alleged support and the supported entities. The organization then has a 90-day opportunity to cure , during which it can demonstrate no support was provided, make efforts to retrieve support and certify no future support, or challenge the Secretary's decision to withhold information for national security reasons. A certification of no future support is only valid if the organization has not made a similar certification in the preceding five years. The bill also outlines conditions for rescission of a designation, such as if it was erroneous or if the organization proves it did not receive initial notice and then satisfies cure requirements. Disputes are subject to resolution by the IRS Independent Office of Appeals, and United States district courts have exclusive jurisdiction to review determinations involving classified information and final designations.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

S 118-4136
A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
Dec 17, 2025

Latest Companion Bill Action

HR 119-6800
Introduced in House
Dec 17, 2025
Introduced in Senate
Dec 17, 2025
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 118-4136
    A bill to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.


  • December 17, 2025

    Latest Companion Bill Action

    HR 119-6800
    Introduced in House


  • December 17, 2025
    Introduced in Senate


  • December 17, 2025
    Read twice and referred to the Committee on Finance.
John Cornyn

John Cornyn

Republican Senator

Texas

Cosponsors (2)
Tim Sheehy (Republican)Shelley Moore Capito (Republican)

Finance Committee

Taxation

Related Bills

  • HR 119-6800: To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
  • HR 119-1: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted