PROOF Act
The source supplies the latest action, but no lifecycle stage.
Latest action (3 Sep 2026): Referred to the House Committee on Ways and Means.
What this bill does
The PROOF Act (H.R. 10258) would amend the Internal Revenue Code to establish new procedural requirements the IRS must follow before examining or revoking the tax-exempt status of an organization under section 501(a). It would require the IRS to give written notice explaining the reason for an examination, the tax periods involved, and the organization's rights, including the right to legal representation and a supervisory conference. Information requests would need to be specific and allow at least 30 days for response, and organizations could request disclosure of the examination record. Before a final revocation, the IRS would have to issue a proposed adverse determination letter explaining the legal basis and appeal rights, and the organization could request review by the IRS Independent Office of Appeals. Similar notice and appeal changes are made for existing rules on church tax examinations.
The bill primarily affects nonprofit and tax-exempt organizations undergoing IRS examination, as well as the IRS itself, which would face new documentation, notice, and timing obligations when questioning or revoking exempt status. It aims to give organizations more advance notice, clearer explanations of allegations, and structured opportunities to respond or appeal before losing tax-exempt status.
The bill was introduced on September 3, 2026, by Rep. Lloyd Doggett (D-TX), with Rep. Terri Sewell as a cosponsor, and referred to the House Committee on Ways and Means. It has not yet received a committee vote or floor action, and would need to pass the House, the Senate, and be signed by the President to become law. If enacted, its provisions would apply to examinations beginning after December 31, 2024.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
3 Sep 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10258 do?
- The PROOF Act (H.R. 10258) would amend the Internal Revenue Code to establish new procedural requirements the IRS must follow before examining or revoking the tax-exempt status of an organization under section 501(a). It would require the IRS to give written notice explaining the reason for an examination, the tax periods involved, and the organization's rights, including the right to legal representation and a supervisory conference. Information requests would need to be specific and allow at least 30 days for response, and organizations could request disclosure of the examination record. Before a final revocation, the IRS would have to issue a proposed adverse determination letter explaining the legal basis and appeal rights, and the organization could request review by the IRS Independent Office of Appeals. Similar notice and appeal changes are made for existing rules on church tax examinations. The bill primarily affects nonprofit and tax-exempt organizations undergoing IRS examination, as well as the IRS itself, which would face new documentation, notice, and timing obligations when questioning or revoking exempt status. It aims to give organizations more advance notice, clearer explanations of allegations, and structured opportunities to respond or appeal before losing tax-exempt status. The bill was introduced on September 3, 2026, by Rep. Lloyd Doggett (D-TX), with Rep. Terri Sewell as a cosponsor, and referred to the House Committee on Ways and Means. It has not yet received a committee vote or floor action, and would need to pass the House, the Senate, and be signed by the President to become law. If enacted, its provisions would apply to examinations beginning after December 31, 2024.
- Has H.R. 10258 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10258. Check the latest action and official source below.
- Who sponsored H.R. 10258?
- H.R. 10258 was sponsored by Rep. Doggett, Lloyd [D-TX-37] (D-TX), with 1 cosponsor.
- What's the latest action on H.R. 10258?
- Referred to the House Committee on Ways and Means. (3 Sep 2026).
Related bills in Taxation
End Tax Penalties on American Hostages Act
National Taxpayer Advocate Enhancement Act of 2025
Fair Play Enforcement Act
Healthy Communities Act of 2026
More bills from Rep. Doggett, Lloyd [D-TX-37]
To amend the African Growth and Opportunity Act to exclude from eligibility each sub-Saharan African country that does not effectively enforce its environmental laws and fulfill its international environmental obligations.
Expressing support for the designation of July 2026 as "Plastic Pollution Action Month".
Bill100 mirrors the public U.S. legislative record from Congress.gov and GovTrack and adds plain-English AI summaries. It is an information tool, not legal, compliance or lobbying advice, and it is not affiliated with the U.S. Congress or any government agency. AI summaries can simplify or omit detail — every bill links to the official source; verify there before you rely on it.