S. 1205

Summary

S. 1205, the Free Speech Fairness Act, was introduced in the Senate on Mar 31, 2025 by Sen. James Lankford (R) with 2 co-sponsors. It was referred to Finance, and last saw action on Mar 31, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 1205 has 2 co-sponsors.

119 S1205 IS: Free Speech Fairness Act
 U.S. Senate
 2025-03-31
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 1205  IN THE SENATE OF THE UNITED STATES   March 31, 2025   Mr. Lankford  (for himself and  Mr. Cruz ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to allow charitable organizations to make statements relating to political campaigns if such statements are made in the ordinary course of carrying out its tax exempt purpose.
1.
Short title
This Act may be cited as the   Free Speech Fairness Act  .
2.
Allowing
501(c)(3)  organization to make statements relating to political campaign in ordinary course of carrying out its tax exempt purpose
(a)
In general
 Section 501  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(s)
Special rule relating to political campaign statements of organization described in subsection
(c)(3)
(1)
In general
For purposes of subsection (c)(3) and sections 170(c)(2), 2055, 2106, 2522, and 4955, an organization shall not fail to be treated as organized and operated exclusively for a purpose described in subsection (c)(3), nor shall it be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement which—
(A)
is made in the ordinary course of the organization’s regular and customary activities in carrying out its exempt purpose, and
(B)
results in the organization incurring not more than de minimis incremental expenses.
 .
(b)
Effective date
The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

A bill to amend the Internal Revenue Code of 1986 to allow charitable organizations to make statements relating to political campaigns if such statements are made in the ordinary course of carrying out its tax exempt purpose.

Sponsors

Sen. James Lankford (R) sponsors S. 1205, and 2 members have co-sponsored it, 1 of them from the day it was introduced.

James Lankford

Sen. · R–OK · Sponsor

Introduced Mar 31, 2025

Ted Cruz

Sen. · R–TX · Co-sponsor

Joined Mar 31, 2025 · Original

Roger Wicker

Sen. · R–MS · Co-sponsor

Joined Apr 4, 2025

Show 3 of 3 rows

PreviousNext

Committees

S. 1205 went before 1 committee: Finance.

Finance

Finance

Referred To · Mar 31, 2025 · 902 Bills

Actions

S. 1205 has taken 2 actions since Mar 31, 2025.

Votes

S. 1205 has not gone to a roll call.

Related bills

1 bill is related to S. 1205, as Identical bill.

HR 2501Free Speech Fairness ActMar 31, 2025 · Referred to the House Committee on Ways and Means. · Identical bill

Show 1 of 1 row

PreviousNext

Titles

S. 1205 goes by 3 titles, 1 of them short titles.

• Free Speech Fairness Act — Display Title
• Free Speech Fairness Act — Short Title(s) as Introduced
• A bill to amend the Internal Revenue Code of 1986 to allow charitable organizations to make statements relating to political campaigns if such statements are made in the ordinary course of carrying out its tax exempt purpose. — Official Title as Introduced

Lobbying

2 clients hired 2 firms and 14 registered lobbyists who named S. 1205 in 7 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Government Issues, Taxation/Internal Revenue Code, Budget/Appropriations, Small Business, Banking, Civil Rights/Civil Liberties, Family issues/Abortion/Adoption, Foreign Relations.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files S. 1205 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 1205’s is Taxation.

Source: congress.gov · legiscan.com