2024: Fitzpatrick Voted To Impose Tax Penalties On Tax-Exempt
Organizations That Donate To Political Committees If They Had Received A
Contribution From A Foreign National In The Last Eight Years. In
September 2024, Fitzpatrick voted for , according to Congressional
Quarterly, "the bill, as amended, that would impose penalties on certain
tax exempt organizations that make contributions to U.S. political
committees after receiving a gift or contribution from a foreign
national within the previous eight years. Under the measure, the penalty
for such actions would be 200 percent of the value of the offending
contribution. Upon the organization's third such contribution, it would
lose its tax-exempt status. The provisions would apply to tax exempt
501(c) organizations with assets of $500,000 or more that have gross
receipts of $200,000 or more during the year, beginning with donations
made starting Jan. 1, 2025." The vote was on passage. The House passed
the bill by a vote of 218 to 181. [House Vote 418,
9/17/24; Congressional
Quarterly, 9/17/24;
Congressional Actions, H.R.
8314]
2024: Fitzpatrick Voted To End Tax-Exempt Status For Organizations
That Supported Terrorist Organizations Within Three Years. In November
2024, Fitzpatrick voted for , according to Congressional Quarterly, "the
bill that would provide federal tax relief for individuals held hostage
or wrongfully detained abroad as well as their spouses and dependants.
The bill would direct the Treasury Department to suspend tax collection,
penalties and interest payments for such individuals identified by the
secretary of State and attorney general. It would direct the department
to establish a process for such individuals to apply for a refund for
interest payments or tax penalties imposed during their imprisonment.
The application process would be open to individuals wrongfully detained
between Jan. 1, 2021, and the date of the bill's enactment. It also
would end the tax-exempt status of groups that support, or have
supported, terrorist organizations over the past three years but allows
such entities to demonstrate they are not providing such support. It
would further require the Treasury Department to rescind a designation
if it was made erroneously or if the organization certifies it never
received notice of the department's intent to revoke its tax-exempt
status. The IRS Independent Office of Appeals would be granted authority
under the bill to dispute the designation of organizations while federal
district courts would have jurisdiction to review the final designation
of an organization. The bill's provisions would take effect for the tax
years ending after its enactment." The House passed the bill by a vote
of 219 to 184. [House Vote 477,
11/21/24; Congressional
Quarterly, 11/21/24;
Congressional Actions, H.R.
9495]