HR-8291 : Still Just a Bill

H.R. 8291, also known as the "End Zuckerbucks Act," seeks to amend the Internal Revenue Code of 1986. The bill aims to prevent certain tax-exempt organizations, specifically those under section 501(c)(3), from directly or indirectly funding election administration activities at the state or local government level.

The key provisions of the bill include:

• Prohibition of Funding: It prohibits 501(c)(3) organizations from providing direct funding to any State or local government for administering elections for public office. This also includes funding where it is reasonable to expect that the funds will be used for election administration.
• Exception: The bill provides an exception for donating space to a State or local government to be used as a polling place.
• Effective Date: The amendments will apply to taxable years beginning after December 31, 2024.