HR 6504 · 115th Congress 2017–2019, ended

Stop the Tax Hike on Charities and Places of Worship Act

Introduced Jul 25, 2018 Originated House Sponsor James E. Clyburn D-SC

Latest action · Jul 25, 2018 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

IntroducedJul 25, 2018
Passed HouseNot reached
Passed SenateNot reached
To the PresidentNot reached
Became lawNot reached

Summary

Stop the Tax Hike on Charities and Places of Worship Act

This bill amends the Internal Revenue Code to modify 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.

The bill also increases the corporate tax rate from 21% to 22%.

Cosponsors 37

Members who signed on, in the order they did. Signatures ran from Jul 25, 2018 to Oct 26, 2018; 31 are original cosponsors, there from the day it was introduced.

Seat	Cosponsor		Signed on
D-VA	A. Donald McEachin	Original	Jul 25, 2018
D-FL	Alcee L. Hastings	Original	Jul 25, 2018
D-NC	Alma S. Adams	Original	Jul 25, 2018
D-IN	André Carson	Original	Jul 25, 2018
D-MS	Bennie G. Thompson	Original	Jul 25, 2018
D-IL	Bobby L. Rush	Original	Jul 25, 2018
D-NJ	Bonnie Watson Coleman	Original	Jul 25, 2018
D-IL	Danny K. Davis	Original	Jul 25, 2018
D-GA	David Scott	Original	Jul 25, 2018
D-NJ	Donald M. Payne, Jr.	Original	Jul 25, 2018
D-PA	Dwight Evans	Original	Jul 25, 2018
D-TX	Eddie Bernice Johnson	Original	Jul 25, 2018
D-MO	Emanuel Cleaver	Original	Jul 25, 2018
D-FL	Frederica S. Wilson	Original	Jul 25, 2018
D-NC	G. K. Butterfield	Original	Jul 25, 2018

Show all 37 cosponsors

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

Chamber	Committee	What it did
House	Ways and Means Committee	Referred Jul 25, 2018

Actions 2

Everything that happened, newest first.

Jul 25, 2018Introduced in House
Jul 25, 2018Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article I, Section 8, Clause 1 of the Constitution of the United States.

The sponsor’s statement, as printed in the Congressional Record, vol. 164, no. 125, July 25, 2018, page H7687.

Related bills 3

Companion bills and other measures the record links to this one.

Bill	Title	Relationship	Latest action
S 3317	Protect Charities and Houses of Worship Act	Related bill	Aug 1, 2018
HR 6037	Nonprofits Support Act	Related bill	Jun 7, 2018
HR 6460	LIFT for Charities Act	Related bill	Jul 19, 2018

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced: To amend the Internal Revenue Code of 1986 to repeal the increase in unrelated business taxable income by amount of certain fringe benefit expenses.
Short Titles as Introduced: Stop the Tax Hike on Charities and Places of Worship Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

Jul 25, 2018Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.