To amend the Internal Revenue Code of 1986 to deny tax-exempt status to organizations which promote the legalization of certain drugs. (Introduced in the House)
HR 1453 IH
104th CONGRESS
1st Session
H. R. 1453
To amend the Internal Revenue Code of 1986 to deny tax-exempt status to organizations which promote the legalization of certain drugs.
IN THE HOUSE OF REPRESENTATIVES
April 6, 1995
Mr. Solomon introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to deny tax-exempt status to organizations which promote the legalization of certain drugs.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. DENIAL OF TAX-EXEMPT STATUS TO ORGANIZATIONS WHICH PROMOTE THE LEGALIZATION OF CERTAIN DRUGS.
: Section 501 of the Internal Revenue Code of 1986 (relating to exemption from tax on corporations, certain trusts, etc.) is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection:
`(n) Organizations Promoting Legalization of Certain Drugs Not Exempt From Tax
: An organization shall not be exempt from tax under subsection (a) if any portion of the activities of such organization consists of promoting the legalization of any controlled substance, as defined in section 102(6) of the Controlled Substances Act (21 U.S.C. 802(6)).'
: The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.