S 995 · 96th Congress · Taxation

Private School Non-Discrimination and Due Process Act of 1979

Introduced 1979-04-24· Sponsored by Sen. Helms, Jesse [R-NC]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1979-04-24)

Plain Language Summary

[AI summary unavailable — showing source text] Private School Non-Discrimination and Due Process Act of 1979 - States Congressional policy with respect to the elimination of racial discrimination in education and the need for judicial review of Internal Revenue Service denial or revocation of tax-exemptions for private schools which are alleged to operate on a racially discriminatory basis. Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from denying or revoking the tax-exempt status of a private school on the grounds that such school discriminates against students on the basis of race unless a court has adjudicated the issue and rendered a declaratory judgment that the school has discriminated. Requires the Secretary to show by a clear and convincing preponderance of the evidence that a private school has had a practice of deliberate and intentional racial discrimination. Prohibits the Secretary from revoking the tax-exempt status of a private school which has been adjudicated as practicing racial discrimination until the school has exhausted all its appeals. Directs that the district court shall retain its jurisdiction in any case in which a private school has been found to practice discrimination t…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (4)

2 Democrats2 Republicans