[Congressional Record Volume 171, Number 113 (Monday, June 30, 2025)]
[Senate]
[Pages S4143-S4144]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2843. Mr. YOUNG submitted an amendment intended to be proposed to 
amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill 
H.R. 1, to provide for reconciliation pursuant to title II of H. Con. 
Res. 14; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. _____. EXEMPTION OF QUALIFIED RELIGIOUS INSTITUTIONS.

       (a) In General.--Section 4968(c), as amended by this Act, 
     is further amended by striking ``and'' at the end of 
     paragraph (3), by striking the period at the end of paragraph 
     (4) and inserting ``, and'', and by adding at the end the 
     following new paragraph:
       ``(5) which is not a qualified religious institution.''.
       (b) Qualified Religious Institution.--Section 4968, as 
     amended by this Act, is further amended by redesignating 
     subsection (h) as subsection (i) and by inserting after 
     subsection (g) the following new subsection:
       ``(h) Qualified Religious Institution.--For purposes of 
     subsection (c)(5), the term `qualified religious institution' 
     means any institution--
       ``(1) which was established after July 4, 1776,
       ``(2) which was established by or in association with an 
     organization described in section 170(b)(1)(A)(i), and--
       ``(A) at least 25 percent of the members of the highest 
     governing body of which are either--
       ``(i) appointed by such organization, or
       ``(ii) required under the governing documents of the 
     institution to be clerical members of such organization,
       ``(B) which is party to a formal written agreement with 
     such organization that expressly acknowledges the 
     institution's historical and ongoing relationship with the 
     organization, and sets forth shared commitments relating to 
     institutional mission, values, or engagement with the 
     religious traditions of the organization, or
       ``(C) which is formally designated as a religious 
     institution by the governing body of such organization based 
     on an evaluation of the institution's alignment with the 
     organization's religious identity, values, or educational 
     mission, and
       ``(3) which maintains a published institutional mission 
     which is approved by the governing body of such institution 
     and which includes, refers to, or is predicated upon 
     religious tenets, beliefs, or teachings.

[[Page S4144]]

     Not later than December 31, 2025, the Secretary shall issue 
     such regulations or other guidance as may be necessary or 
     appropriate to carry out the purposes of this subsection.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2025.
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