Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB4136

Introduced
4/17/24  

Caption

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

Impact

If enacted, SB 4136 would enforce stricter scrutiny over organizations that may provide funding or resources to groups identified as terrorists. The implications of this bill extend to current tax laws, specifically by revoking the tax-exempt status granted to organizations that fail to dissociate from groups that have been designated by the Secretary of State as engaging in or supporting terrorism. This change is expected to reduce financial avenues for such entities, potentially limiting their operations and influence within the United States.

Summary

Senate Bill 4136 aims to amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of organizations identified as supporting terrorism. The bill provides a framework for the designation of such organizations and outlines the procedural requirements for the Secretary to follow when making such a determination. A key component of the bill is the definition of a 'terrorist supporting organization,' which includes any entity that has provided material support to designated terrorist groups within a three-year period prior to designation. This legislation represents a significant step towards holding organizations accountable for their financial affiliations with terrorist activities.

Contention

The discussion around SB 4136 may evoke various viewpoints, particularly regarding the balance of national security interests and the rights of organizations to operate without undue government interference. Critics might raise concerns about the arbitrary nature of the designation process and the potential for misuse of power, particularly if classified information is involved in the decision-making process. Advocates for the bill, however, argue that it is a necessary measure to protect national security and prevent financial flows to organizations that threaten the safety of citizens.

Companion Bills

US HB6408

Same As To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

US HB9495

Related Stop Terror-Financing and Tax Penalties on American Hostages Act

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