(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.) Ensuring Tax Exempt Organizations the Right to Appeal Act (Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing an organization which claims to be tax-exempt to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determination, made on or after May 19, 2014, 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.
HR 1314 - 114Bipartisan Budget Act of 2015
Became Public Law No: 114-74.
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H.R. 1314, Bipartisan Budget Act of 2015
As reported by the House Committee on Rules on October 27, 2015. (See House Report 114-315.)
H.R. 1314, Trade Act of 2015
As passed by the Senate on May 22, 2015
H.R. 1314, Ensuring Tax Exempt Organizations the Right to Appeal Act
As ordered reported by the House Committee on Ways and Means on March 25, 2015
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Summary
Ensuring Tax Exempt Organizations the Right to Appeal Act (Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing an organization which claims to be tax-exempt to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determination, made on or after May 19, 2014, 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.
Amends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determination, made on or after May 19, 2014, 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.
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Timeline
Presented to President.
Presented to President.
Signed by President.
Signed by President.
Became Public Law No: 114-74.
Became Public Law No: 114-74.
Considered by Senate (Message from the House considered). (consideration: CR S7665-7675)
Cloture on the motion to concur in the House amendment to the Senate amendment invoked in Senate by Yea-Nay Vote. 63 - 35. Record Vote Number: 292. (consideration: CR S7668; text: CR S7668)
Motion by Senator McConnell to refer to Senate Committee on Finance the House message to accompany H.R. 1314 with instructions to report back forthwith with the following amendment (SA 2752) fell when cloture was invoked on the motion to concur in the House amendment to the Senate amendment in Senate. (consideration: CR S7668)
Point of order that the House message to accompany H.R. 1314 violates S.Con.Res. 11 raised in Senate. (consideration: CR S7674)
Motion to waive all applicable budgetary discipline with respect to the measure agreed to in Senate by Yea-Nay Vote. 64 - 35. Record Vote Number: 293. (consideration: CR S7674)
Resolving differences -- Senate actions: Senate agreed to the House amendment to the Senate amendment to H.R. 1314 by Yea-Nay Vote. 64 - 35. Record Vote Number: 294.(consideration: CR S7674-7675)
Senate agreed to the House amendment to the Senate amendment to H.R. 1314 by Yea-Nay Vote. 64 - 35. Record Vote Number: 294. (consideration: CR S7674-7675)
Message on Senate action sent to the House.
Considered by Senate (Message from the House considered). (consideration: CR S7604-7621, S7622-7624, S7625-7643, S7643-7652)
Rules Committee Resolution H. Res. 495 Reported to House. Rule provides for consideration of H.R. 1314 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. Measure will be considered read. The resolution provides for consideration of the Senate amendment to H.R. 1314.
Rule H. Res. 495 passed House.
The Chair recongized Mr. Rogers (KY) for a motion.
Pursuant to the provisions of H. Res. 495, Mr. Rogers (KY) moved to concur in the Senate amendment to H.R. 1314 with an amendment. (consideration: CR H7273-7312)
DEBATE - The House proceeded with one hour of debate on the Rogers (KY) motion that the House concur in the Senate amendment to H.R. 1314 with an amendment printed in part A of House Report 114-315 modified by the amendment printed in part B.
The previous question was ordered pursuant to the rule. (consideration: CR H7312)
Resolving differences -- House actions: On motion that the House agree with an amendment to the Senate amendment Agreed to by the Yeas and Nays: 266 - 167 (Roll No. 579).(text as House agreed to Senate amendment with amendment: CR H7273-7302)
On motion that the House agree with an amendment to the Senate amendment Agreed to by the Yeas and Nays: 266 - 167 (Roll No. 579). (text as House agreed to Senate amendment with amendment: CR H7273-7302)
Motion to reconsider laid on the table Agreed to without objection.
Message on House action received in Senate and at desk: House amendment to Senate amendment.
Measure laid before Senate by unanimous consent. (consideration: CR S7585-7586)
Motion by Senator McConnell to concur in the House amendment to the Senate amendment made in Senate. (consideration: CR S7585)
Cloture motion on the motion to concur in the House amendment to the Senate amendment presented in Senate. (consideration: CR S7585; text: CR S7585)
Motion by Senator McConnell to concur in the House amendment to the Senate amendment with an amendment (SA 2750) made in Senate. (consideration: CR S7585)
Motion by Senator McConnell to refer to Senate Committee on Finance the House message to accompany H.R. 1314 with instructions to report back forthwith with the following amendment (SA 2752) made in Senate. (consideration: CR S7586)
TABLING MOTION TO CONCUR - The Chair announced that, without objection, the pending motion to reconsider the vote on the question of concurring in that portion of the Senate amendment to H.R. 1314 comprising title II (except for section 212) is laid upon the table.
Mr. Ryan (WI) moved that the House agree to the Senate amendment. (consideration: CR H4247-4265; text of Senate amendment as received in House: CR H4247-4261)
DEBATE - Pursuant to the provisions of H. Res. 305, the House proceeded with one hour of debate on the Ryan (WI) motion to concur in the Senate amendment to H.R. 1314. At the conclusion of debate on the Ryan (WI) motion to concur in the Senate amendment to H.R. 1314 and pursuant to the provisions of H.Res. 305, the question will be divided.
DEBATE - The House resumed debate on the Ryan (WI) motion to agree to the Senate amendment to H.R. 1314.
POSTPONED PROCEEDINGS - Pursuant to clause 1(c) of Rule 19, further proceedings on the Ryan (WI) motion to concur in Senate amendment to H.R. 1314 were postponed.
Considered as unfinished business. (consideration: CR H4265-4271, H4333-4335)
Pursuant to the provisions of H. Res. 305, the Chair announced that the question of concurring in the Senate amendment to H.R. 1314 would be divided into portions and the questions on each portion would be put as follows: (1) Concurring in that portion of the Senate amendment comprising title II (except section 212); and (2) concurring in that portion of the Senate amendment comprising the remaider of title II.
The previous question was ordered pursuant to the rule. (consideration: CR H4333)
On motion to concur in portion of Senate adt comprising title II (except sec 212) Failed by recorded vote: 126 - 302 (Roll no. 361). (consideration: CR H4333-4334)
MOTION TO RECONSIDER - Mr. Boehner moved to reconsider the vote by which the portion of the Senate amendment comprising title II (except for section 212) was rejected. The Chair put the question on the motion to reconsider and by voice vote, announced that the ayes had prevailed. Mr. Levin demanded a recorded vote and the Chair postponed further proceedings on the motion to reconsider until a time to be announced.
On motion to concur in portion of Senate amendment preceding title II Agreed to by recorded vote: 219 - 211 (Roll no. 362). (consideration: CR H4334-4335)
Message on Senate action sent to the House.
Considered by Senate. (consideration: CR S3256-3259, S3265-3267, S3267-3269, S3274, S3280-3283, S3290-3298)
Cloture on the measure invoked in Senate by Yea-Nay Vote. 61 - 38. Record Vote Number: 192. (consideration: CR S3295-3296; text: CR S3295)
Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 62 - 37. Record Vote Number: 193.
Passed Senate with an amendment by Yea-Nay Vote. 62 - 37. Record Vote Number: 193.
Considered by Senate. (consideration: CR S3202-3207, S3209-3212, S3225-2231)
Considered by Senate. (consideration: CR S3092-3175)
Considered by Senate. (consideration: CR S3015-3024, S3024-3053)
Cloture motion on the measure presented in Senate. (consideration: CR S3052; text: CR S3052)
Considered by Senate. (consideration: CR S2951-2968)
Motion to proceed to consideration of the motion to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 176) agreed to in Senate by Unanimous Consent. (consideration: CR S2908-2912)
Motion by Senator McConnell to reconsider the vote by which cloture on the motion to proceed to the measure was not invoked (Roll Call Vote No. 176) agreed to in Senate by Unanimous Consent. (consideration: CR S2912)
Upon reconsideration, cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 65 - 33. Record Vote Number: 180. (consideration: CR S2912-2913; text: CR S2912)
Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent. (consideration: CR S2914-2926)
Measure laid before Senate by motion. (consideration: CR S2926-2927)
Motion to proceed to measure considered in Senate. (consideration: CR S2792)
Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 52 - 45. Record Vote Number: 176. (consideration: CR S2786-2787; text: CR S2786)
Motion by Senator McConnell to reconsider the vote by which cloture on the motion to proceed to the measure was not invoked (Record Vote No. 176) entered in Senate. (consideration: CR S2787)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S2787-2792)
Motion to proceed to consideration of measure made in Senate.
Cloture motion on the motion to proceed to the measure presented in Senate. (consideration: CR S2699, S2726; text: CR S2699)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S2663)
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 58.
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Mr. Ryan (WI) moved to suspend the rules and pass the bill, as amended.
Considered under suspension of the rules. (consideration: CR H2235-2236)
DEBATE - The House proceeded with forty minutes of debate on H.R. 1314.
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H2235)
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H2235)
Motion to reconsider laid on the table Agreed to without objection.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-67.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-67.
Placed on the Union Calendar, Calendar No. 47.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended) by Voice Vote.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.