Preserve Charities and Houses of Worship Act
Latest action · May 2, 2019 Read twice and referred to the Committee on Finance.
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.
- IntroducedMay 2, 2019
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Preserve Charities and Houses of Worship Act
This bill modifies the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals provisions that (1) require organizations with more than one unrelated trade or business to compute unrelated business taxable income separately for each trade or business; and (2) increase unrelated business taxable income by the amount of expenses paid or incurred by an 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.
Cosponsors 5
Members who signed on, in the order they did. Signatures ran from May 2, 2019 to Oct 23, 2019; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NH | Jeanne Shaheen | Original | May 2, 2019 |
| R-IA | Joni Ernst | Jun 3, 2019 | |
| R-ND | Kevin Cramer | Jul 10, 2019 | |
| R-UT | Mike Lee | Jul 10, 2019 | |
| R-AZ | Martha McSally | Oct 23, 2019 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred May 2, 2019 |
Actions 2
Everything that happened, newest first.
- May 2, 2019Introduced in Senate
- May 2, 2019Read twice and referred to the Committee on Finance.
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.
CRS reports 2
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 2
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R48789 | Tax Issues Relating to Charitable Contributions and Organizations | Report | Jan 8, 2026 |
| R45922 | Tax Issues Relating to Charitable Contributions and Organizations Archived | Report | Aug 4, 2020 |
Related bills 5
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 501 | Stop the Tax Hike on Charities and Places of Worship Act | Related bill | Feb 14, 2019 |
| HR 513 | Nonprofits Support Act | Related bill | Jan 11, 2019 |
| S 632 | LIFT for Charities Act | Related bill | Feb 28, 2019 |
| HR 1545 | To 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 bill | Mar 5, 2019 |
| S 3317 | Protect Charities and Houses of Worship Act | Reintroduction of | Aug 1, 2018 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to amend the Internal Revenue Code of 1986 to repeal certain rules related to the determination of unrelated business taxable income.
- Short Title(s) as Introduced
- Preserve Charities and Houses of Worship Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- May 2, 2019Introduced in Senate
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.
