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Main Subject: Taxation

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%.

HR1545-116, S501-116, S632-116, HR513-116,

House floor actions Actions

IntroReferral
Feb. 14 2019	Referred to the House Committee on Ways and Means.

Library of Congress Actions

IntroReferral
Feb. 14 2019	Introduced in House Introduced in House

House bill HR1223-116

Stop the Tax Hike on Charities and Places of Worship Act

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