3.0.0 3317 2023-01-11T13:41:42Z 2023-01-11T13:41:42Z Senate S 2018-08-01 115 ssfi00 Finance Committee Senate Standing Referred to 2018-08-01T15:24:44Z Stop the Tax Hike on Charities and Places of Worship Act 115 6504 HR 2018-07-25 Referred to the House Committee on Ways and Means. Related bill CRS Nonprofits Support Act 115 6037 HR 2018-06-07 Referred to the House Committee on Ways and Means. 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 2018-08-01 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-08-01 Introduced in Senate IntroReferral 10000 9 Library of Congress C001098 Sen. Cruz, Ted [R-TX] Ted Cruz R TX N Taxation Employee benefits and pensions Income tax rates Social work, volunteer service, charitable organizations Tax-exempt organizations Transportation costs Taxation 00 2018-08-01 Introduced in Senate 2018-08-14T16:05:30Z Protect Charities and Houses 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 provisions that: (1) require organizations with more than one unrelated trade or business to compute unrelated business taxable income separately for each trade or business; and (2) increase unrelated business taxable income by the amount of expenses paid or incurred by an 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.

]]> Protect Charities and Houses of Worship Act Display Title Protect Charities and Houses of Worship Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to repeal certain rules related to the determination of unrelated business taxable income. Introduced in Senate IS Short Titles as Introduced Protect Charities and Houses of Worship Act Introduced in Senate 2018-08-01T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s3317is/xml/BILLS-115s3317is.xml 2018-08-01 Read twice and referred to the Committee on Finance. 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.