To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.
Public Law 107-276 · H.R. 5596 · 107th Congress · began in the House
Signed by George W. Bush (R) on Nov 2, 2002 · Taxation
Sponsor: Rep. Kevin Brady (R-TX-8)
Cosponsors (5): Rep. Lloyd Doggett, Rep. David Vitter,
Passage votes
- HouseUnanimous consent
- SenateUnanimous consent
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
(Sec. 1) Amends the Internal Revenue Code (IRC) to exempt State and local committees of candidates and of political parties from specified notification requirements.
(Sec. 2) Exempts a "qualified State or local political organization" from specified reporting requirements. Defines "qualified State or local political organization."
(Sec. 3) Requires an annual income tax return from political organizations only with respect to political organization taxable income. (Currently, such a return is required with respect to such income or if gross receipts exceed $25,000.) Exempts such returns from disclosure.
Requires the filing of an annual information return by a political organization with gross receipts of $25,000 or more or with gross receipts of $100,000 or more in the case of a qualified State or local political organization, except for certain organizations including: (1) a State or local committee of a political party, or political committee of a State or local candidate; (2) a caucus or association of State or local officials; (3) an authorized committee of a candidate for Federal office; (4) a national committee of a political party; or (5) a U.S. House of Representatives or U.S. Senate campaign committee of a political party committee.
(Sec. 4) Requires the Secretary of the Treasury to publicize the effects of this Act and the interaction of IRC requirements with Federal Election Campaign Act of 1971 requirements.
(Sec. 5) Permits the waiver of an organization's failure to comply tax if due to reasonable cause and not to willful neglect.
(Sec. 6) Makes additional amendments to IRC section 527 (Political Organizations) concerning: (1) unsegregated funds; (2) penalty assessment and collection procedures; (3) electronic filing; (4) public availability of notices and reports; and (5) timing of notice of material change.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 11 actions.
- Nov 2, 2002Became lawBecame law · Became Public Law No: 107-276.
- Became lawBecame law · Signed by President.
- Oct 23, 2002PresidentPresident · Presented to President.
- Oct 17, 2002FloorFloor · Received in the Senate, read twice, considered, read the third time, and passed without amendment by Unanimous Consent.
- CommitteeCommittee · Discharged from House Ways and Means Committee
- Oct 16, 2002FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On passage Passed without objection.
- FloorFloor · Mr. Brady (TX) asked unanimous consent to discharge from committee and consider.
- FloorFloor · Considered by unanimous consent.
- Oct 10, 2002CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.