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

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6800 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6800 To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 17, 2025 Mr. Kustoff 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 terminate the tax-exempt status of terrorist supporting organizations. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. TERMINATION OF TAX-EXEMPT STATUS OF TERRORIST SUPPORTING ORGANIZATIONS. (a) In General.--Section 501(p) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(8) Application to terrorist supporting organizations.-- ``(A) In general.--For purposes of this subsection, in the case of any terrorist supporting organization-- ``(i) such organization (and the designation of such organization under subparagraph (B)) shall be treated as described in paragraph (2), and ``(ii) the period of suspension described in paragraph (3) with respect to such organization shall be treated as beginning on the date that the Secretary designates such organization under subparagraph (B) and ending on the date that the Secretary rescinds such designation under subparagraph (D). ``(B) Terrorist supporting organization.--For purposes of this paragraph-- ``(i) In general.--the term `terrorist supporting organization' means any organization which is designated by the Secretary as having provided, during the 3-year period ending on the date of such designation, material support or resources to an organization described in paragraph (2) (determined af