PUBLIC LAW 106-230^JULY 1, 2000 114 STAT. 483 (relating to returns by political organizations)" after "organizations)". (B) CONFORMINOAMENDMENTS.— (i) Section 6104(d)(1) of such Code is amended 26 USC 6104. in the matter preceding subparagraph (A) by inserting "or an organization exempt from tsixation under section 527(a)" after "501(a)". (ii) Section 6104(d)(2) of such Code is amended by inserting "or section 6012(a)(6)" after "section 6033". (c) FAILURE TO FILE RETURN. —Section 6652(c)(1) of the Internal Revenue Code of 1986 (relating to annual returns under section 26 USC 6652. 6033) is amended— (1) by inserting "or section 6012(a)(6) (relating to returns by political organizations)" after "organizations)" in subparagraph (A)(i); (2) by inserting "or section 6012(a)(6)" after "section 6033" in subparagraph (A)(ii); (3) by inserting "or section 6012(a)(6)" after "section 6033" in the third sentence of subparagraph (A); and (4) by inserting "OR 6012(a)(6)" after "SECTION 6033" in the heading. (d) EFFECTIVE DATE.—The amendments made by this section Applicability. shall apply to returns for taxable years beginning after June 30, 26 USC 6012 2000. ^°^- Approved July 1, 2000. LEGISLATIVE HISTORY—H.R. 4762 (S. 2742): CONGRESSIONAL RECORD, Vol. 146 (2000): June 27, considered and passed House. June 28, 29, considered and passed Senate.
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