HR 1223 · 116th Congress 2019–2021, ended

Stop the Tax Hike on Charities and Places of Worship Act

Introduced Feb 14, 2019 Originated House Sponsor James E. Clyburn D-SC

Fact sheet Spreadsheet

Latest action · Feb 14, 2019 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. IntroducedFeb 14, 2019
  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 modifies 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 income tax rate from 21% to 21.03%.

Cosponsors 47

Members who signed on, in the order they did. Signatures ran from Feb 14, 2019 to Dec 12, 2019; 30 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-VAA. Donald McEachinOriginalFeb 14, 2019
D-FLAlcee L. HastingsOriginalFeb 14, 2019
D-MDAnthony G. BrownOriginalFeb 14, 2019
D-CABarbara LeeOriginalFeb 14, 2019
D-MSBennie G. ThompsonOriginalFeb 14, 2019
D-ILBobby L. RushOriginalFeb 14, 2019
D-NJBonnie Watson ColemanOriginalFeb 14, 2019
D-MIBrenda L. LawrenceOriginalFeb 14, 2019
D-LACedric L. RichmondOriginalFeb 14, 2019
D-GADavid ScottOriginalFeb 14, 2019
D-TXEddie Bernice JohnsonOriginalFeb 14, 2019
D-DCEleanor Holmes NortonOriginalFeb 14, 2019
D-MDElijah E. CummingsOriginalFeb 14, 2019
D-MOEmanuel CleaverOriginalFeb 14, 2019
D-FLFrederica S. WilsonOriginalFeb 14, 2019
D-NCG. K. ButterfieldOriginalFeb 14, 2019
D-WIGwen MooreOriginalFeb 14, 2019
D-OHJoyce BeattyOriginalFeb 14, 2019
D-CAJulia BrownleyOriginalFeb 14, 2019
D-CAKatie HillOriginalFeb 14, 2019
D-ILLauren UnderwoodOriginalFeb 14, 2019
D-OHMarcia L. FudgeOriginalFeb 14, 2019
D-GASanford D. Bishop, Jr.OriginalFeb 14, 2019
D-VIStacey E. PlaskettOriginalFeb 14, 2019
D-TNSteve CohenOriginalFeb 14, 2019
D-NVSteven HorsfordOriginalFeb 14, 2019
D-NYThomas R. SuozziOriginalFeb 14, 2019
D-FLVal Butler DemingsOriginalFeb 14, 2019
D-MOWm. Lacy ClayOriginalFeb 14, 2019
D-NYYvette D. ClarkeOriginalFeb 14, 2019
D-ILDaniel LipinskiFeb 19, 2019
D-MDDavid J. TroneFeb 19, 2019
D-MAJames P. McGovernFeb 19, 2019
D-PABrendan F. BoyleMar 5, 2019
D-RIDavid N. CicillineMar 5, 2019
D-GAHenry C. "Hank" Johnson, Jr.Mar 5, 2019
D-TNJim CooperMar 5, 2019
D-NVSusie LeeMar 13, 2019
D-NJJefferson Van DrewMar 25, 2019
D-MNIlhan OmarApr 2, 2019
D-MDJamie RaskinApr 3, 2019
D-PAMary Gay ScanlonApr 25, 2019
D-CAEric SwalwellMay 8, 2019
D-MEChellie PingreeMay 9, 2019
D-CAScott H. PetersJul 17, 2019
D-CTJames A. HimesAug 16, 2019
D-NYHakeem S. JeffriesDec 12, 2019

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 Feb 14, 2019

Actions 2

Everything that happened, newest first.

  1. Feb 14, 2019Introduced in House
  2. Feb 14, 2019Referred 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

The sponsor’s statement, as printed in the Congressional Record, vol. 165, no. 29, February 14, 2019, page H2033.

Related bills 4

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

BillTitleRelationshipLatest action
S 501Stop the Tax Hike on Charities and Places of Worship ActRelated billFeb 14, 2019
HR 513Nonprofits Support ActRelated billJan 11, 2019
S 632LIFT for Charities ActRelated billFeb 28, 2019
HR 1545To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income.Related billMar 5, 2019

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 Title(s) 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. Feb 14, 2019Introduced 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.