[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9722 Reported in House (RH)]

<DOC>





                                                 Union Calendar No. 680
119th CONGRESS
  2d Session
                                H. R. 9722

                          [Report No. 119-779]

To amend the Internal Revenue Code of 1986 to ensure fair treatment of 
                   certain charitable organizations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 16, 2026

 Mr. Moore of Utah (for himself, Mr. Cline, Ms. Tenney, Mr. Owens, Mr. 
Moran, Mr. Grothman, Mr. Kennedy of Utah, and Ms. Maloy) introduced the 
 following bill; which was referred to the Committee on Ways and Means

                            August 27, 2026

 Additional sponsors: Mr. Mann, Mr. Steube, Mr. Gooden, and Mr. Calvert

                            August 27, 2026

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on July 
                               16, 2026]


_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to ensure fair treatment of 
                   certain charitable organizations.


 


    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 ``Fair Treatment of Religious 
Organizations Act of 2026''.

SEC. 2. DETERMINATION OF RELIGIOUS PURPOSE FOR PURPOSES OF TAX-EXEMPT 
              STATUS.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(s) Determination of Religious Purpose.--For purposes of this 
section--
            ``(1) a religious belief or practice concerning marriage, 
        sexuality, or gender identity shall not be treated as being 
        inconsistent with law or public policy, and
            ``(2) a belief shall not fail to be treated as a religious 
        belief merely because such belief is not compelled by or 
        central to a system of religion.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2025.
                                                 Union Calendar No. 680

119th CONGRESS

  2d Session

                               H. R. 9722

                          [Report No. 119-779]

_______________________________________________________________________

                                 A BILL

To amend the Internal Revenue Code of 1986 to ensure fair treatment of 
                   certain charitable organizations.

_______________________________________________________________________

                            August 27, 2026

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed