To amend the Internal Revenue Code of 1986 to terminate the tax-exempt status of terrorist supporting organizations.

This bill would strip tax-exempt status from organizations that provided material support to designated terrorist groups in the past three years. The IRS must first notify the organization and give it 90 days to prove it didn’t provide support or commit to stopping future support. Organizations failing to "cure" the issue would permanently lose tax-exempt status, though humanitarian aid approved by the government is excluded from the definition of "material support." The law includes procedures for correcting errors and resolving disputes through IRS Appeals or federal courts.