; newspaper, magazine, or other periodical publisher; electronic publisher, platform, or application; book publisher; or filmmaker or film producer, distributor or exhibitor. . (c) Effective date The amendments made by this section shall apply with respect to elections held during 2024 or any succeeding year. E Prohibition on Issuance of Regulations on Political Contributions 341. Prohibition on issuance of regulations on Political Contributions (a) Findings Congress finds the following: (1) From 2010 through 2013, the Internal Revenue Service targeted conservative organizations seeking tax-exempt status. The result of this targeting was obvious—to discourage conservative organizations and individuals associated with them from engaging in the 2012 presidential election after an incredibly successful 2010 midterm election. (2) In response to this treatment, a large number of conservative organizations sued the Internal Revenue Service. In 2017, a settlement was reached and the Internal Revenue Service was required to issue an apology for its actions. (3) Congress quickly recognized that the Internal Revenue Service was not the only government agency that could question or threaten the tax-exempt status of disfavored political groups. The Securities and Exchange Commission, an independent government agency, also enjoys some regulatory power in this area. (4) Beginning in 2015, Congress has included in every appropriations bill that has funded the Securities and Exchange Commission, an appropriations rider prohibiting the agency from using any of the funds made available to finalize, issue, or implement any rule, regulation, or order regarding the disclosure of political contributions, contributions to tax exempt organizations, or dues paid to trade associations. See Consolidated Appropriations Act, 2016, H.R. 2029, 114th Cong. § 1 (2015); Consolidated Appropriations Act, 2017, H.R. 244, 115th Cong. § 1 (2017); Consolidated Appropriations Act, 2018, H.R. 1625, 115th Cong. § 2 (2018)