I thank the Senator from Kentucky. I certainly echo his comments. I do rise today to urge the Senate to pass legislation to prevent the IRS from trampling on free speech rights, particularly those of 501(c)(4) organizations. The Stop Targeting of Political Beliefs by the IRS Act--it is a mouthful, I know--is sponsored by Senator Roberts from Kansas and myself. It would prohibit for 1 year the finalization of a proposed IRS regulation that would specifically limit the advocacy and educational activities of these groups. This bill would also prevent additional targeting of 501(c)(4) organizations by restoring the IRS standards and definitions that were in place before the agency started targeting conservative groups back in 2010. Last spring we learned that the IRS was targeting conservative groups applying for 501(c)(4) tax-exempt status, thanks to a report by the agency's inspector general. Since this discovery several IRS employees, including the Acting Commissioner, have resigned. Investigations by the House of Representatives, the Senate, and the Department of Justice are ongoing. Nevertheless, on November 29 the IRS published a proposed rule that would restrict the activities of 501(c)(4) organizations, limit their speech, and curtail their civic participation.…
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