3.0.0 6504 2023-01-11T13:41:58Z 2023-01-11T13:41:58Z House HR 2018-07-25 115 [Congressional Record Volume 164, Number 125 (Wednesday, July 25, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CLYBURN:H.R. 6504.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 of the Constitution of theUnited States.[Page H7687]]]> hswm00 Ways and Means Committee House Standing Referred to 2018-07-25T14:02:40Z Nonprofits Support Act 115 6037 HR 2018-06-07 Referred to the House Committee on Ways and Means. Related bill CRS Protect Charities and Houses of Worship Act 115 3317 S 2018-08-01 Read twice and referred to the Committee on Finance. Related bill CRS LIFT for Charities Act 115 6460 HR 2018-07-19 Referred to the House Committee on Ways and Means. Related bill CRS 2018-07-25 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-07-25 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-07-25 Introduced in House IntroReferral 1000 9 Library of Congress C000537 Rep. Clyburn, James E. [D-SC-6] JAMES CLYBURN D SC E. 6 N C001067 Rep. Clarke, Yvette D. [D-NY-9] Yvette Clarke D NY D. 9 2018-07-25 True S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 2018-07-25 True G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2018-07-25 True M001137 Rep. Meeks, Gregory W. [D-NY-5] GREGORY MEEKS D NY W. 5 2018-07-25 True T000193 Rep. Thompson, Bennie G. [D-MS-2] BENNIE THOMPSON D MS 2 2018-07-25 True F000455 Rep. Fudge, Marcia L. [D-OH-11] Marcia Fudge D OH L. 11 2018-07-25 True C001072 Rep. Carson, Andre [D-IN-7] Andre Carson D IN 7 2018-07-25 True S000185 Rep. Scott, Robert C. "Bobby" [D-VA-3] Robert Scott D VA C. "Bobby" 3 2018-07-25 True B001270 Rep. Bass, Karen [D-CA-37] Karen Bass D CA 37 2018-07-25 True W000822 Rep. Watson Coleman, Bonnie [D-NJ-12] Bonnie Watson Coleman D NJ 12 2018-07-25 True K000385 Rep. Kelly, Robin L. [D-IL-2] Robin Kelly D IL L. 2 2018-07-25 True P000610 Del. Plaskett, Stacey E. [D-VI-At Large] Stacey Plaskett D VI E. 0 2018-07-25 True S001157 Rep. Scott, David [D-GA-13] David Scott D GA 13 2018-07-25 True D000627 Rep. Demings, Val Butler [D-FL-10] Val Demings D FL Butler 10 2018-07-25 True W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 2018-07-25 True C001061 Rep. Cleaver, Emanuel [D-MO-5] Emanuel Cleaver D MO 5 2018-07-25 True H000324 Rep. Hastings, Alcee L. [D-FL-20] ALCEE HASTINGS D FL L. 20 2018-07-25 True B001251 Rep. Butterfield, G. K. [D-NC-1] G. K. Butterfield D NC 1 2018-07-25 True V000131 Rep. Veasey, Marc A. [D-TX-33] Marc Veasey D TX A. 33 2018-07-25 True D000096 Rep. Davis, Danny K. [D-IL-7] DANNY DAVIS D IL K. 7 2018-07-25 True E000296 Rep. Evans, Dwight [D-PA-2] Dwight Evans D PA 2 2018-07-25 True J000032 Rep. Jackson Lee, Sheila [D-TX-18] SHEILA JACKSON LEE D TX 18 2018-07-25 True M001200 Rep. McEachin, A. Donald [D-VA-4] A. McEachin D VA Donald 4 2018-07-25 True C001049 Rep. Clay, Wm. Lacy [D-MO-1] WM. CLAY D MO LACY 1 2018-07-25 True R000515 Rep. Rush, Bobby L. [D-IL-1] BOBBY RUSH D IL L. 1 2018-07-25 True J000126 Rep. Johnson, Eddie Bernice [D-TX-30] EDDIE JOHNSON D TX BERNICE 30 2018-07-25 True B001281 Rep. Beatty, Joyce [D-OH-3] Joyce Beatty D OH 3 2018-07-25 True P000604 Rep. Payne, Donald M., Jr. [D-NJ-10] Donald Payne D NJ M. 10 2018-07-25 True B001303 Rep. Blunt Rochester, Lisa [D-DE-At Large] Lisa Blunt Rochester D DE 0 2018-07-25 True S001185 Rep. Sewell, Terri A. [D-AL-7] Terri Sewell D AL A. 7 2018-07-25 True A000370 Rep. Adams, Alma S. [D-NC-12] Alma Adams D NC S. 12 2018-07-25 True N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2018-08-10 False C001037 Rep. Capuano, Michael E. [D-MA-7] MICHAEL CAPUANO D MA E. 7 2018-08-10 False R000588 Rep. Richmond, Cedric L. [D-LA-2] Cedric Richmond D LA L. 2 2018-08-28 False C000984 Rep. Cummings, Elijah E. [D-MD-7] ELIJAH CUMMINGS D MD E. 7 2018-08-28 False B001296 Rep. Boyle, Brendan F. [D-PA-13] Brendan Boyle D PA F. 13 2018-08-28 False J000294 Rep. Jeffries, Hakeem S. [D-NY-8] Hakeem Jeffries D NY S. 8 2018-10-26 False Taxation Business expenses Corporate finance and management Income tax rates Sports and recreation facilities Tax-exempt organizations Transportation costs Taxation 00 2018-07-25 Introduced in House 2018-08-10T14:22:28Z Stop the Tax Hike on Charities and Places of Worship Act

This bill amends the Internal Revenue Code to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals a provision that requires unrelated business taxable income to be increased by the amount of expenses paid or incurred by a tax-exempt organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises athletic facility.

The bill also increases the corporate tax rate from 21% to 22%.

]]> Stop the Tax Hike on Charities and Places of Worship Act Display Title Stop the Tax Hike on Charities and Places of Worship Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to repeal the increase in unrelated business taxable income by amount of certain fringe benefit expenses. Introduced in House IH Short Titles as Introduced Stop the Tax Hike on Charities and Places of Worship Act Introduced in House 2018-07-25T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr6504ih/xml/BILLS-115hr6504ih.xml 2018-07-25 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.