U.S. Congress legislation · 119th Congress
HB10258: PROOF Act
Status: In committee, September 3, 2026
To amend the Internal Revenue Code of 1986 to clarify due process rights in the case of an action to terminate tax exempt status.
What the bill says
To amend the Internal Revenue Code of 1986 to clarify due process rights in the case of an action to terminate tax exempt status.
From the introduced text, September 3, 2026:
A BILL To amend the Internal Revenue Code of 1986 to clarify due process rights in the case of an action to terminate tax exempt status. SECTION 1. Short title This Act may be cited as the Protecting the Rights of Organizations Fairly Act of 2026 or the PROOF Act . SECTION 2. Process for examination of certain tax exempt entities (a) In general Subchapter A of chapter 78 is amended by inserting after section 7611 the following new section: SECTION 7611A. Process for examination of certain tax exempt entities (a) In general (1) Examination In the case of an organization exempt from tax under section 501(a) (other than a church) the Secretary may begin a tax exempt examination only if the notice requirements of subsection (b) are met. (2) Revocation of status The Secretary may make an adverse determination with respect to an organization's status as exempt from tax under section 501(a) only if-- (A) an examination begun pursuant to paragraph (1), or in the case of a church, section 7611(b), sufficiently supports such determination, and (B) the due process requirements of subsection (c) are met. (b) Notice requirements (1) In general The notice requirements of this subsection shall be treated as met with respect to an examination if the Secretary provides written notice to the organization of the …
Sponsors
- Lloyd Doggett (D, HD-037) · primary sponsor
- Terri Sewell (D, HD-007)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10258?
- HB10258 is a bill in Congress (119th Congress): PROOF Act.
- What does HB10258 do?
- In its own words: To amend the Internal Revenue Code of 1986 to clarify due process rights in the case of an action to terminate tax exempt status.
- What is the status of HB10258?
- In committee as of September 3, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 3, 2026).
- Who sponsored HB10258?
- Lloyd Doggett (D, HD-037), with 1 co-sponsor.
- Where is the official record for HB10258?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10258
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.