3.0.0 3323 2022-11-01T13:51:04Z 2022-11-01T13:51:04Z House HR 2019-06-18 116 [Congressional Record Volume 165, Number 102 (Tuesday, June 18, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mrs. CAROLYN B. MALONEY of New York:H.R. 3323.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8 of the US Constitution.[Page H4772]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-06-18T04:00:30Z 2019-06-18 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-06-18 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-06-18 Introduced in House IntroReferral 1000 9 Library of Congress M000087 Rep. Maloney, Carolyn B. [D-NY-12] CAROLYN MALONEY D NY B. 12 N C000537 Rep. Clyburn, James E. [D-SC-6] JAMES CLYBURN D SC E. 6 2019-06-18 True S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 2019-10-22 False Taxation Charitable contributions Employee benefits and pensions Employee leave Income tax credits Income tax rates Social work, volunteer service, charitable organizations Tax administration and collection, taxpayers Transportation costs Taxation 00 2019-06-18 Introduced in House 2019-10-08T17:56:58Z Nonprofit Relief Act of 2019

This bill amends Internal Revenue Code provisions relating to tax-exempt or organizations to

  • repeal the requirement that the unrelated business taxable income of tax-exempt organizations be computed separately for each trade or business activity,
  • exclude from the gross income of charitable volunteers reimbursement of expenses for the use of a passenger vehicle for the benefit of a charitable organization, and
  • allow the tax credit for employer-paid family and medical leave for nonprofit employers.

The bill also increases the corporate income tax rate from 21% to 21.06% (as an offset to the cost of this bill).

]]> Nonprofit Relief Act of 2019 Display Title Nonprofit Relief Act of 2019 Official Title as Introduced To amend the Internal Revenue Code of 1986 to repeal certain rules related to the determination of unrelated business taxable income, to provide that reimbursements for costs of using passenger automobiles for charitable organizations are excluded from gross income, to make the employer credit for paid family and medical leave available to tax-exempt eligible employers, and for other purposes. Introduced in House IH Short Title(s) as Introduced Nonprofit Relief Act of 2019 Introduced in House IH Introduced in House 2019-06-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr3323ih/xml/BILLS-116hr3323ih.xml 2019-06-18 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.