WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 42

26 U.S.C. 4960: Tax on excess tax-exempt organization executive compensation

Created in 2017 by Public Law 115-97. Not changed since. 1 new law this Congress changed it.

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (c)

How it got here

Unchanged since Public Law 115-97 (Dec 22, 2017).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.