Section 6033(a)(3)(B) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Discretionary exceptions (i) In general Paragraph (1) shall not apply to any organization if the Secretary made a determination under this subparagraph before July 16, 2018, that such filing is not necessary to the efficient administration of the internal revenue laws. (ii) Recommendations for other exceptions The Secretary may recommend to Congress that Congress relieve any organization required under paragraph (1) to file an information return from filing such a return if the Secretary determines that such filing does not advance a national security, law enforcement, or tax administration purpose. . VII Campaign Finance Oversight A Stopping Super PAC–Candidate Coordination 7001. Short title This subtitle may be cited as the Stop Super PAC–Candidate Coordination Act . 7002. Clarification of treatment of coordinated expenditures as contributions to candidates (a) Treatment as contribution to candidate Section 301(8)(A) of the Federal Election Campaign Act of 1971 ( 52 U.S.C. 30101(8)(A) ) is amended— (1) by striking or at the end of clause (i)