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

Fact sheet Spreadsheet

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.

  1. IntroducedJul 25, 2018
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. 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.

SeatCosponsorSigned on
D-VAA. Donald McEachinOriginalJul 25, 2018
D-FLAlcee L. HastingsOriginalJul 25, 2018
D-NCAlma S. AdamsOriginalJul 25, 2018
D-INAndré CarsonOriginalJul 25, 2018
D-MSBennie G. ThompsonOriginalJul 25, 2018
D-ILBobby L. RushOriginalJul 25, 2018
D-NJBonnie Watson ColemanOriginalJul 25, 2018
D-ILDanny K. DavisOriginalJul 25, 2018
D-GADavid ScottOriginalJul 25, 2018
D-NJDonald M. Payne, Jr.OriginalJul 25, 2018
D-PADwight EvansOriginalJul 25, 2018
D-TXEddie Bernice JohnsonOriginalJul 25, 2018
D-MOEmanuel CleaverOriginalJul 25, 2018
D-FLFrederica S. WilsonOriginalJul 25, 2018
D-NCG. K. ButterfieldOriginalJul 25, 2018
D-TXGene GreenOriginalJul 25, 2018
D-NYGregory W. MeeksOriginalJul 25, 2018
D-OHJoyce BeattyOriginalJul 25, 2018
D-CAKaren BassOriginalJul 25, 2018
D-DELisa Blunt RochesterOriginalJul 25, 2018
D-TXMarc A. VeaseyOriginalJul 25, 2018
D-OHMarcia L. FudgeOriginalJul 25, 2018
D-VARobert C. "Bobby" ScottOriginalJul 25, 2018
D-ILRobin L. KellyOriginalJul 25, 2018
D-TXSheila Jackson LeeOriginalJul 25, 2018
D-VIStacey E. PlaskettOriginalJul 25, 2018
D-ALTerri A. SewellOriginalJul 25, 2018
D-NYThomas R. SuozziOriginalJul 25, 2018
D-FLVal Butler DemingsOriginalJul 25, 2018
D-MOWm. Lacy ClayOriginalJul 25, 2018
D-NYYvette D. ClarkeOriginalJul 25, 2018
D-DCEleanor Holmes NortonAug 10, 2018
D-MAMichael E. CapuanoAug 10, 2018
D-PABrendan F. BoyleAug 28, 2018
D-LACedric L. RichmondAug 28, 2018
D-MDElijah E. CummingsAug 28, 2018
D-NYHakeem S. JeffriesOct 26, 2018

Committees 1

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

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Jul 25, 2018

Actions 2

Everything that happened, newest first.

  1. Jul 25, 2018Introduced in House
  2. 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.

BillTitleRelationshipLatest action
S 3317Protect Charities and Houses of Worship ActRelated billAug 1, 2018
HR 6037Nonprofits Support ActRelated billJun 7, 2018
HR 6460LIFT for Charities ActRelated billJul 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.

  1. 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.