[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 235 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 235

  To amend the Internal Revenue Code of 1986 to protect the religious 
 free exercise and free speech rights of churches and other houses of 
                                worship.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 8, 2003

  Mr. Jones of North Carolina (for himself, Mr. DeLay, Mr. Blunt, Mr. 
 Hayes, Mr. Smith of New Jersey, Mr. Souder, Mr. Hall, Mr. DeMint, Mr. 
Gutknecht, Mr. Kennedy of Minnesota, Mr. Weldon of Florida, Mr. Pence, 
   Ms. Hart, and Mr. Pitts) introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to protect the religious 
 free exercise and free speech rights of churches and other houses of 
                                worship.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Houses of Worship Free Speech 
Restoration Act''.

SEC. 2. HOUSES OF WORSHIP PERMITTED TO ENGAGE IN RELIGIOUS FREE 
              EXERCISE AND FREE SPEECH ACTIVITIES, ETC.

    Section 501 of the Internal Revenue Code of 1986 is amended by 
redesignating subsection (p) as subsection (q) and by inserting after 
subsection (o) the following new subsection:
    ``(p) An organization described in section 508(c)(1)(A) (relating 
to churches) shall not fail to be treated as organized and operated 
exclusively for a religious purpose, or to have participated in, or 
intervened in any political campaign on behalf of (or in opposition to) 
any candidate for public office, for purposes of subsection (c)(3), or 
section 170(c)(2) (relating to charitable contributions), because of 
the content, preparation, or presentation of any homily, sermon, 
teaching, dialectic, or other presentation made during religious 
services or gatherings.''.

SEC. 3. CAMPAIGN FINANCE LAWS UNAFFECTED.

    Nothing in section 2 permits any disbursements for electioneering 
communications, or political expenditures, prohibited in the Federal 
Election Campaign Act of 1971.

SEC. 4. EFFECTIVE DATE.

    The amendments made herein shall be effective as of the date of 
enactment of this Act.
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