S.937 - Protect Against Ideology-Based Targeting Act113th Congress (2013-2014)
Summary: S.937 — 113th Congress (2013-2014)
Introduced in Senate (05/14/2013)
Protect Against Ideology-Based Targeting Act - Prohibits the Internal Revenue Service (IRS), in reviewing applications for tax-exempt status, from developing or using any methodology that applies disproportionate scrutiny to any applicant for tax-exempt status based on the ideology expressed in the name or purpose of the applicant's organization. Amends the Internal Revenue Code to expand the duties of the Inspector General for Tax Administration of the Department of the Treasury to require reporting to Congress on the number of complaints that allege disproportionate scrutiny of taxpayers who apply for tax-exempt status.