To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.
What changed between versions
New subparagraph (E) requires that disputes over a terrorist supporting organization designation be resolved through the IRS Independent Office of Appeals before judicial review, treating the process as if the designation were made by the IRS itself.
New subparagraph (F) grants U.S. district courts exclusive jurisdiction to review final determinations on designations, permits classified information to be submitted ex parte and in camera under the Classified Information Procedures Act, and clarifies that skipping the IRS appeals process does not prevent a determination from being treated as final.
The notice requirement in subparagraph (C)(i)(III) now limits the description of material support or resources 'to the extent consistent with national security and law enforcement interests,' allowing the IRS to redact or omit details that could compromise sensitive operations.
Subparagraph (C)(i) broadens the source for an organization's mailing address from 'annual return under section 6033' to 'annual return or notice under section 6033,' covering additional types of filings.
Subparagraph (C)(ii) corrects a drafting error: 'designate such organization as a terrorist organization' is changed to 'designate such organization as a terrorist supporting organization,' aligning the language with the rest of the provision.
