3.0.0 632 2022-11-01T17:03:30Z 2022-11-01T17:03:30Z Senate S 2019-02-28 116 ssfi00 Finance Committee Senate Standing Referred to 2019-02-28T21:21:46Z Nonprofits Support Act 116 513 HR 2019-01-11 Referred to the House Committee on Ways and Means. Related bill CRS Stop the Tax Hike on Charities and Places of Worship Act 116 1223 HR 2019-02-14 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 Preserve Charities and Houses of Worship Act 116 1282 S 2019-05-02 Read twice and referred to the Committee on Finance. Related bill CRS Economic Mobility Act of 2019 116 3300 HR 2020-02-04 Placed on the Union Calendar, Calendar No. 307. Related bill CRS 2019-02-28 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2019-02-28 Introduced in Senate IntroReferral 10000 9 Library of Congress L000575 Sen. Lankford, James [R-OK] James Lankford R OK N C001088 Sen. Coons, Christopher A. [D-DE] Christopher Coons D DE A. 2019-02-28 True K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2019-03-13 False C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2019-03-13 False H001089 Sen. Hawley, Josh [R-MO] Josh Hawley R MO 2019-03-13 False D000618 Sen. Daines, Steve [R-MT] Steve Daines R MT 2019-03-26 False J000300 Sen. Jones, Doug [D-AL] Doug Jones D AL 2019-06-20 False B001243 Sen. Blackburn, Marsha [R-TN] Marsha Blackburn R TN 2019-06-26 False E000295 Sen. Ernst, Joni [R-IA] Joni Ernst R IA 2019-10-24 False M001197 Sen. McSally, Martha [R-AZ] Martha McSally R AZ 2019-10-24 False H001061 Sen. Hoeven, John [R-ND] John Hoeven R ND 2019-10-24 False L000577 Sen. Lee, Mike [R-UT] Mike Lee R UT 2019-10-24 False B000575 Sen. Blunt, Roy [R-MO] Roy Blunt R MO 2019-10-24 False Taxation Business expenses Income tax rates Sports and recreation facilities Tax-exempt organizations Transportation costs Taxation 00 2019-02-28 Introduced in Senate 2019-03-25T16:12:58Z Lessen Impediments From Taxes for Charities Act or the LIFT for Charities 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.

]]> LIFT for Charities Act Display Title LIFT for Charities Act Short Title(s) as Introduced LIFT for Charities Act Introduced in Senate IS Short Title(s) as Introduced Lessen Impediments From Taxes for Charities Act Introduced in Senate IS Official Title as Introduced A bill 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. Introduced in Senate IS Introduced in Senate 2019-02-28T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s632is/xml/BILLS-116s632is.xml 2019-02-28 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.