I will amend the Internal Revenue Code to clarify due process rights when the government seeks to terminate an organization's tax-exempt status.

Lloyd Doggett · Texas · Democratic

policy impact 0.70 specificity 0.92 extraction confidence 94%

Commitment kind: action. Promised action: Amend the Internal Revenue Code of 1986 to impose restrictions on university tax inquiries and examinations.. Promised outcome: Universities would receive procedural protections, including limits on IRS inquiries and examinations involving tax-exempt status and related tax determinations.. Deadline: unknown; not assumed expired. 119th Congress, H.R. 10330 introduced in the House on 2026-09-10; Lloyd Doggett listed as a cosponsor.

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Occurrences

Today, Rep. Lloyd Doggett (D-TX) and Rep. Terri A. Sewell (D-AL), Ranking Member of the Ways and Means Subcommittee on Oversight, introduced the Protecting the Rights Of Organizations Fairly (PROOF) Act of 2026, legislation to guarantee that the IRS cannot strip a nonprofit of its tax-exempt status without evidence and without a fair process.

Doggett introduced the PROOF Act to codify due process protections before the IRS can revoke a nonprofit's tax-exempt status.

Doggett and Sewell Introduce PROOF Act to Stop the Weaponization of the IRS Against Nonprofits | Congressman Lloyd Doggett
primary · press_release · model gpt-5.5

Evidence

legacy_unverified · Source version not recorded · locator unknown

GovInfo lists H.R. 10258 as introduced in the House on September 3, 2026 by Mr. Doggett, referred to the House Committee on Ways and Means, with the full title: "To amend the Internal Revenue Code of 1986 to clarify due process rights in the case of an action to terminate tax exempt status."

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Doggett took concrete legislative action matching the commitment by introducing H.R. 10258, but the official record shows only introduction and committee referral, not enactment or an actual IRC amendment as of the refresh date.

unresolved same_term A for effort

H.R. 10258 (IH) - Protecting the Rights of Organizations Fairly Act of 2026
secondary · model gpt-5.5 · confidence 95%

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legacy_unverified · Source version not recorded · locator unknown

The introduced bill would add new IRC section 7611A, stating that the Secretary may make an adverse determination on an organization's section 501(a) exempt status only if an examination supports it and due process requirements are met, including notice, examination records, conferences, and appeal rights.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The bill text directly implements the promised due-process clarification, but it is only the introduced version, so the promised amendment remains pending rather than delivered.

unresolved same_term A for effort

H.R. 10258 Introduced in House Text - PROOF Act
secondary · model gpt-5.5 · confidence 94%

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Assessments

Public state: unverified As of unknown · legacy_unverified · . Original AI recommendation (not independently established): unresolved. same_term A for effort

Doggett introduced H.R. 10258 on September 3, 2026, and the bill text directly matches the promise by proposing Internal Revenue Code due-process protections before terminating tax-exempt status. However, the evidence shows only introduction and referral to the House Ways and Means Committee, not passage or enactment. Because the promised IRC amendment has not yet been delivered but remains a pending same-term legislative effort, the outcome is unresolved with effort credit.

provider codex_cli · model gpt-5.5 · confidence 94%