119 HR 9722 RH: Fair Treatment of Religious Organizations Act of 2026 U.S. House of Representatives 2026-08-27 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.

IBUnion Calendar No. 680119th CONGRESS2d SessionH. R. 9722[Report No. 119–779]IN THE HOUSE OF REPRESENTATIVESJuly 16, 2026Mr. 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 MeansAugust 27, 2026Additional sponsors: Mr. Mann, Mr. Steube, Mr. Gooden, and Mr. CalvertAugust 27, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on July 16, 2026A BILLTo amend the Internal Revenue Code of 1986 to ensure fair treatment of certain charitable organizations.

1.

Short title

This Act may be cited as the Fair Treatment of Religious Organizations Act of 2026.

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.

August 27, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed