Bills of Congress by U.S. Congress

No Tax Exemptions For Terror Act

Summary

The "No Tax Exemptions For Terror Act" (S. 3479) aims to remove the Council on American-Islamic Relations (CAIR)'s 501(c)(3) tax-exempt status. This would mean CAIR would be subject to taxation under the Internal Revenue Code of 1986. The bill was introduced in the Senate by Mr. Scott of Florida and Mrs. Blackburn and referred to the Committee on Finance.

Expected Effects

If enacted, CAIR would no longer be considered a tax-exempt organization. This would require them to pay taxes on their income, potentially affecting their financial resources. The change would apply to taxable years ending after the enactment date of the Act.

Potential Benefits

  • Potentially increased government tax revenue.
  • May deter organizations perceived to support terrorism.
  • Could lead to greater transparency in CAIR's financial activities.
  • May satisfy public concerns regarding tax exemptions for certain organizations.
  • Could set a precedent for reviewing the tax-exempt status of other organizations.

Potential Disadvantages

  • Potential legal challenges based on freedom of speech or religion.
  • Could be perceived as discriminatory targeting of a specific religious group.
  • May negatively impact CAIR's ability to advocate for its constituents.
  • Could lead to increased polarization and distrust between communities.
  • Potential for retaliatory actions against other organizations.

Constitutional Alignment

The bill's constitutional alignment is questionable, particularly regarding the First Amendment. Removing tax-exempt status could be viewed as infringing upon freedom of speech, assembly, or religion, depending on CAIR's activities and the justification for the action. However, Congress has broad power to tax under Article I, Section 8, but this power is not unlimited and must be exercised in accordance with constitutional rights.

Impact Assessment: Things You Care About

This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).