3.0.0 1282 2022-03-02T16:28:31Z 2022-03-02T16:28:31Z Senate S 2019-05-02 116 ssfi00 Finance Committee Senate Standing Referred to 2019-05-02T16:07:13Z Nonprofits Support Act 116 513 HR 2019-01-11 Referred to the House Committee on Ways and Means. Related bill CRS 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 2019-05-02 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2019-05-02 Introduced in Senate IntroReferral 10000 9 Library of Congress C001098 Sen. Cruz, Ted [R-TX] Ted Cruz R TX N S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2019-05-02 True E000295 Sen. Ernst, Joni [R-IA] Joni Ernst R IA 2019-06-03 False C001096 Sen. Cramer, Kevin [R-ND] Kevin Cramer R ND 2019-07-10 False L000577 Sen. Lee, Mike [R-UT] Mike Lee R UT 2019-07-10 False M001197 Sen. McSally, Martha [R-AZ] Martha McSally R AZ 2019-10-23 False Taxation Employee benefits and pensions Income tax rates Social work, volunteer service, charitable organizations Tax-exempt organizations Transportation costs Taxation 00 2019-05-02 Introduced in Senate 2019-06-12T11:54:02Z Preserve Charities and Houses of Worship Act

This bill modifies 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.

]]> Preserve Charities and Houses of Worship Act Display Title Preserve Charities and Houses of Worship Act Short Title(s) as Introduced Preserve Charities and Houses of Worship Act Introduced in Senate IS 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 Introduced in Senate 2019-05-02T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s1282is/xml/BILLS-116s1282is.xml 2019-05-02 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.