3.0.0 1223 2022-11-01T16:17:44Z 2022-11-01T16:17:44Z House HR 2019-02-14 116 [Congressional Record Volume 165, Number 29 (Thursday, February 14, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CLYBURN:H.R. 1223.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H2033]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-02-14T15:01:50Z To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income. 116 1545 HR 2019-03-05 Referred to the House Committee on Ways and Means. Related bill CRS Stop the Tax Hike on Charities and Places of Worship Act 116 501 S 2019-02-14 Read twice and referred to the Committee on Finance. Related bill CRS LIFT for Charities Act 116 632 S 2019-02-28 Read twice and referred to the Committee on Finance. Related bill CRS Nonprofits Support Act 116 513 HR 2019-01-11 Referred to the House Committee on Ways and Means. Related bill CRS 2019-02-14 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-02-14 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-02-14 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 2019-02-14 True S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 2019-02-14 True H001066 Rep. Horsford, Steven [D-NV-4] Steven Horsford D NV 4 2019-02-14 True H001087 Rep. Hill, Katie [D-CA-25] Katie Hill D CA 25 2019-02-14 True B001281 Rep. Beatty, Joyce [D-OH-3] Joyce Beatty D OH 3 2019-02-14 True B000490 Rep. Bishop, Sanford D., Jr. [D-GA-2] SANFORD BISHOP D GA D. 2 2019-02-14 True B001304 Rep. Brown, Anthony G. [D-MD-4] Anthony Brown D MD G. 4 2019-02-14 True B001285 Rep. Brownley, Julia [D-CA-26] Julia Brownley D CA 26 2019-02-14 True B001251 Rep. Butterfield, G. K. [D-NC-1] G. K. Butterfield D NC 1 2019-02-14 True C001049 Rep. Clay, Wm. Lacy [D-MO-1] WM. CLAY D MO LACY 1 2019-02-14 True C001061 Rep. Cleaver, Emanuel [D-MO-5] Emanuel Cleaver D MO 5 2019-02-14 True C000984 Rep. Cummings, Elijah E. [D-MD-7] ELIJAH CUMMINGS D MD E. 7 2019-02-14 True D000627 Rep. Demings, Val Butler [D-FL-10] Val Demings D FL Butler 10 2019-02-14 True F000455 Rep. Fudge, Marcia L. [D-OH-11] Marcia Fudge D OH L. 11 2019-02-14 True H000324 Rep. Hastings, Alcee L. [D-FL-20] ALCEE HASTINGS D FL L. 20 2019-02-14 True J000126 Rep. Johnson, Eddie Bernice [D-TX-30] EDDIE JOHNSON D TX BERNICE 30 2019-02-14 True L000581 Rep. Lawrence, Brenda L. [D-MI-14] Brenda Lawrence D MI L. 14 2019-02-14 True L000551 Rep. Lee, Barbara [D-CA-13] BARBARA LEE D CA 13 2019-02-14 True M001200 Rep. McEachin, A. Donald [D-VA-4] A. McEachin D VA Donald 4 2019-02-14 True M001160 Rep. Moore, Gwen [D-WI-4] Gwen Moore D WI 4 2019-02-14 True N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2019-02-14 True P000610 Del. Plaskett, Stacey E. [D-VI-At Large] Stacey Plaskett D VI E. 0 2019-02-14 True R000588 Rep. Richmond, Cedric L. [D-LA-2] Cedric Richmond D LA L. 2 2019-02-14 True R000515 Rep. Rush, Bobby L. [D-IL-1] BOBBY RUSH D IL L. 1 2019-02-14 True S001157 Rep. Scott, David [D-GA-13] David Scott D GA 13 2019-02-14 True T000193 Rep. Thompson, Bennie G. [D-MS-2] BENNIE THOMPSON D MS 2 2019-02-14 True U000040 Rep. Underwood, Lauren [D-IL-14] Lauren Underwood D IL 14 2019-02-14 True W000822 Rep. Watson Coleman, Bonnie [D-NJ-12] Bonnie Watson Coleman D NJ 12 2019-02-14 True W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 2019-02-14 True C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 2019-02-14 True T000483 Rep. Trone, David J. [D-MD-6] David Trone D MD J. 6 2019-02-19 False M000312 Rep. McGovern, James P. [D-MA-2] JAMES MCGOVERN D MA P. 2 2019-02-19 False L000563 Rep. Lipinski, Daniel [D-IL-3] Daniel Lipinski D IL William 3 2019-02-19 False C000754 Rep. Cooper, Jim [D-TN-5] JAMES COOPER D TN H. 5 2019-03-05 False B001296 Rep. Boyle, Brendan F. [D-PA-2] Brendan Boyle D PA F. 2 2019-03-05 False C001084 Rep. Cicilline, David N. [D-RI-1] David Cicilline D RI N. 1 2019-03-05 False J000288 Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] Henry Johnson D GA C. "Hank" 4 2019-03-05 False L000590 Rep. Lee, Susie [D-NV-3] Susie Lee D NV 3 2019-03-13 False V000133 Rep. Van Drew, Jefferson [D-NJ-2] Jefferson Van Drew D NJ 2 2019-03-25 False O000173 Rep. Omar, Ilhan [D-MN-5] Ilhan Omar D MN 5 2019-04-02 False R000606 Rep. Raskin, Jamie [D-MD-8] Jamie Raskin D MD 8 2019-04-03 False S001205 Rep. Scanlon, Mary Gay [D-PA-5] Mary Scanlon D PA Gay 5 2019-04-25 False S001193 Rep. Swalwell, Eric [D-CA-15] Eric Swalwell D CA 15 2019-05-08 False P000597 Rep. Pingree, Chellie [D-ME-1] Chellie Pingree D ME 1 2019-05-09 False P000608 Rep. Peters, Scott H. [D-CA-52] Scott Peters D CA H. 52 2019-07-17 False H001047 Rep. Himes, James A. [D-CT-4] James Himes D CT A. 4 2019-08-16 False J000294 Rep. Jeffries, Hakeem S. [D-NY-8] Hakeem Jeffries D NY S. 8 2019-12-12 False Taxation Business expenses Corporate finance and management Income tax rates Sports and recreation facilities Tax-exempt organizations Transportation costs Taxation 00 2019-02-14 Introduced in House 2019-03-12T20:58:35Z Stop the Tax Hike on Charities and Places of Worship Act

This bill modifies 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 income tax rate from 21% to 21.03%.

]]> 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 Title(s) as Introduced Stop the Tax Hike on Charities and Places of Worship Act Introduced in House IH Introduced in House 2019-02-14T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1223ih/xml/BILLS-116hr1223ih.xml 2019-02-14 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.