Tax-exempt Organizations
US Congress 115th Congress
Free Speech Fairness Act [HB-781]
[Taxes ]
[Nonprofit ]
Free Speech Fairness Act This bill amends the Internal Revenue Code to permit a tax-exempt organization to make certain statements related to a political campaign without losing its tax-exempt status. An organization may not lose its tax-exempt status under section 501(c)(3) or be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement that: (1) is made in the ordinary course of the organization's regular and customary
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Sponsored by: Rep. Mike Johnson
Introduced In House on 02/01/2017
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Expressing the sense of the Congress that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to Americans and United States communities. [HCR-10]
[Taxes ]
[Community Development ]
[Nonprofit ]
Expressing the sense of the Congress that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to Americans and United States communities. Expresses the sense of Congress that the tax exemption of fraternal benefit societies continues to generate significant returns to society and that the work of such societies should continue to be promoted.
Sponsored by: Rep. David Valadao
Referred To The Subcommittee On Trade. on 01/26/2017
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National Infrastructure Development Bank Act of 2017 [HB-547]
[Infrastructure ]
[Energy ]
[Telecommunications ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Construction ]
[Economic Development ]
[Labor, Jobs, Employment ]
National Infrastructure Development Bank Act of 2017 This bill establishes the National Infrastructure Development Bank as a wholly owned government corporation. The bank's board of directors shall be responsible for monitoring and overseeing energy, environmental, telecommunications, and transportation infrastructure projects. The board is authorized to: (1) make loans and loan guarantees to assist in the financing an infrastructure project, (2) issue public benefit bonds and provide financing to infrastructure projects, and (3) pay an interest
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Aviation. on 01/17/2017
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Water and Agriculture Tax Reform Act of 2018 [HB-519]
[Agriculture ]
[Taxes ]
[Water ]
Water and Agriculture Tax Reform Act of 2018 This bill amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status, but requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company. The bill also establishes a rule regarding the organizational governance of mutual ditch or irrigation companies. Where state law provides that such a company
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Sponsored by: Rep. Dan Newhouse
Received In The Senate And Read Twice And Referred To The Committee On Finance. on 07/25/2018
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Student Loan Opportunity Act of 2017 [HB-480]
[Student Loans ]
[Taxes ]
[Education ]
Student Loan Opportunity Act of 2017 This bill amends the Internal Revenue Code, with respect to tax-exempt private activity bond financing, to: (1) eliminate a provision that restricts nonprofit scholarship funding corporations that acquire student loan notes to notes incurred under the Higher Education Act of 1965 (thus allowing such corporations to access tax-exempt financing for other types of student loans), and (2) expand the operations of such corporations to include performing student assistance related activities.
Sponsored by: Rep. David Roe
Introduced In House on 01/12/2017
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To amend the Internal Revenue Code of 1986 to provide for waivers of user fees imposed with respect to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations. [HB-359]
[Taxes ]
[Small Business ]
[Nonprofit ]
To amend the Internal Revenue Code of 1986 to provide for waivers of user fees imposed with respect to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations. This bill amends the Internal Revenue Code to require: (1) the reinstatement of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns or notices, and (2) a waiver of any user fee charged in connection with a reinstatement application.
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Sponsored by: Rep. H. Morgan Griffith
Introduced In House on 01/06/2017
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PRO Sports Act Properly Reducing Overexemptions for Sports Act [HB-296]
[Sports ]
[Taxes ]
PRO Sports Act Properly Reducing Overexemptions for Sports Act This bill amends the Internal Revenue Code to remove professional football leagues from the list of tax-exempt organizations. No organization or entity shall be treated as tax-exempt if it: (1) is a professional sports league, organization, or association, a substantial activity of which is to foster national or international professional sports competitions (including by managing league business affairs, officiating or providing referees, coordinating schedules, managing sponsorships
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Sponsored by: Rep. Mike Coffman
Assuming First Sponsorship - Mr. Gaetz Asked Unanimous Consent That He May Hereafter Be Considered As First Sponsor Of H.r. 296, A Bill Originally Introduced By Representative Chaffetz, For The Purpose Of Adding Cosponsors And Requesting Reprintings Pursuant To Clause 7 Of Rule Xii. Agreed To Without Objection. on 09/26/2017
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Environmental Justice Act of 2017 [HB-270]
[Environmental ]
[Taxes ]
[Community Development ]
[Funding ]
[Grants ]
Environmental Justice Act of 2017 This bill amends the Internal Revenue Code to allow a credit against the employment taxes of a tax-exempt organization equal to 40% of amounts paid or incurred by such organization to support environmental justice communities or projects. The limit on the amount of such credit for a calendar year is $10,000.
Sponsored by: Rep. John Lewis
Introduced In House on 01/04/2017
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To restore the Free Speech and First Amendment rights of churches and exempt organizations by repealing the 1954 Johnson Amendment. [HB-172]
[Taxes ]
[Elections ]
[Religion ]
To restore the Free Speech and First Amendment rights of churches and exempt organizations by repealing the 1954 Johnson Amendment. This bill amends the Internal Revenue Code to repeal the prohibition against churches and other tax-exempt organizations participating in political campaigns or supporting or opposing candidates for public office. The bill specifies that provisions of the Federal Election Campaign Act of 1971 are not invalidated or limited by the repeal.
Sponsored by: Rep. Andy Biggs
Introduced In House on 01/03/2017
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Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act [HB-88]
[Public Lands and National Parks ]
[Military ]
[Arts and Culture ]
[Recreation ]
[Community Development ]
[Funding ]
[Grants ]
[Tourism ]
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act (Sec. 3) This bill modifies the boundary of Shiloh National Military Park in Tennessee and Mississippi to include the Fallen Timbers Battlefield, the Russell House Battlefield, and the Davis Bridge Battlefield. The Department of the Interior may acquire such lands, which shall be administered as part of the park. (Sec. 4) The bill establishes the Parker's Crossroads Battlefield in Tennessee as an affiliated area of the National Park System. The
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Sponsored by: Sen. Marsha Blackburn
Message On House Action Received In Senate And At Desk: House Amendment To Senate Amendment. on 12/21/2018
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Recognizing the importance of nonprofit organizations to the economy of the United States and expressing support for designation of September as "Nonprofit Organization (NPO) Recognition Month". [HR-20]
[Nonprofit ]
[Economic Development ]
Recognizing the importance of nonprofit organizations to the economy of the United States and expressing support for designation of September as "Nonprofit Organization (NPO) Recognition Month". Recognizes the importance of nonprofits to the communities they serve, the issues they support, and the economy of the United States. Supports the designation of Nonprofit Organization Recognition Month.
Sponsored by: Rep. Alcee Hastings
Introduced In House on 01/03/2017
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Leading Infrastructure for Tomorrow's America Act [HB-2479]
[Infrastructure ]
[Telecommunications ]
[Energy ]
[Environmental ]
[Healthcare ]
[Community Development ]
[Cybersecurity ]
[Public Health ]
[Water ]
[Technology and Innovation ]
[Economic Development ]
[Funding ]
[Grants ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
Leading Infrastructure for Tomorrow's America Act This bill authorizes appropriations for the nation's infrastructure, including appropriations for: secure broadband internet access, with a prioritization on expanding broadband access in unserved areas; drinking water improvements, such as appropriations for the drinking water state revolving fund and programs for reducing lead in drinking water; the electric power grid, with a focus on grid modernization, security, resiliency, and efficiency; energy efficiency in buildings, including homes and
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Sponsored by: Rep. Janice Schakowsky
Referred To The Subcommittee On Energy. on 05/22/2018
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Action for Dental Health Act of 2017 [HB-2422]
[Healthcare ]
[Public Health ]
[Grants ]
[Medicare and Medicaid ]
[Senior Citizens ]
[Children and Youth ]
Action for Dental Health Act of 2017 (Sec. 2) This bill amends the Public Health Service Act to reauthorize oral health promotion and disease prevention programs through FY2022. The Department of Health and Human Services may award grants or enter into contracts to collaborate with state, county, or local public officials and other stakeholders to develop and implement initiatives to: (1) improve oral health education and dental disease prevention; (2) reduce geographic barriers, language barriers, cultural barriers, and other similar barriers in
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Sponsored by: Rep. Steve Russell
Became Public Law No: 115-302. on 12/11/2018
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Water and Agriculture Tax Reform Act of 2017 [S.1090]
[Agriculture ]
[Taxes ]
[Water ]
Water and Agriculture Tax Reform Act of 2017 This bill amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status, but requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company. The bill also establishes a rule regarding the organizational governance of mutual ditch or irrigation companies. Where state law provides that such a company
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Sponsored by: Sen. Michael Enzi
Read Twice And Referred To The Committee On Finance. on 05/10/2017
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US Congress 115th Congress
Private Foundation Excise Tax Simplification Act of 2017 [HB-2386]
[Taxes ]
[Budget and Spending ]
[Finance ]
[Nonprofit ]
Private Foundation Excise Tax Simplification Act of 2017 This bill amends the Internal Revenue Code to: (1) reduce from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. The bill also excludes the budgetary effects of this bill from PAYGO scorecards maintained pursuant to the Statutory Pay-As-You-Go Act of 2010.
Sponsored by: Rep. Collin Peterson
Introduced In House on 05/04/2017
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SERVE Act Seeking an End to Restrictions on Votive Employees Act [HB-2341]
[Retirement ]
[Pensions ]
[Religion ]
[Taxes ]
SERVE Act Seeking an End to Restrictions on Votive Employees Act This bill amends the Internal Revenue Code to specify that a retirement income account provided by a church or a convention or association of churches may cover: (1) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation; (2) an employee of a tax-exempt organization, whether a civil law corporation or otherwise, that is controlled by or associated with a church or a convention or association of churches;
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Sponsored by: Rep. Barbara Comstock
Introduced In House on 05/03/2017
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501(c)(4) Reform Act of 2017 [HB-2338]
[Taxes ]
[Elections ]
[Ethics ]
501(c)(4) Reform Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax exemption under section 501(c)(4) for social welfare organizations and local associations of employees, to prohibit such entities from participating or intervening (including the publishing or distributing of statements) in any political campaign on behalf of, or in opposition to, any candidate for public office.
Sponsored by: Rep. Michelle Lujan Grisham
Introduced In House on 05/03/2017
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To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans. [HB-2293]
[Taxes ]
[Labor, Jobs, Employment ]
[Retirement ]
[Small Business ]
To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans. This bill amends the Internal Revenue Code to exclude certain purchases of employee-owned stock from being considered as outstanding voting stock for the purpose of the tax on excess business holdings of a private foundation in a business enterprise. The bill applies to any voting stock that
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Sponsored by: Rep. Alcee Hastings
Introduced In House on 05/02/2017
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To require the Secretary of Energy to establish an energy efficiency materials pilot program. [HB-2197]
[Energy ]
[Budget and Spending ]
[Technology and Innovation ]
[Construction ]
[Funding ]
[Grants ]
[Nonprofit ]
To require the Secretary of Energy to establish an energy efficiency materials pilot program. This bill requires the Department of Energy to establish a pilot program to award grants for providing nonprofit buildings with energy-efficiency materials. The bill reduces the authorization of appropriations for the zero net energy commercial buildings initiative for FY2018.
Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Energy. on 04/28/2017
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A bill to require the Secretary of Energy to establish an energy efficiency materials pilot program. [S.981]
[Energy ]
[Budget and Spending ]
[Funding ]
[Grants ]
[Nonprofit ]
A bill to require the Secretary of Energy to establish an energy efficiency materials pilot program. This bill requires the Department of Energy to establish a pilot program to award grants for providing nonprofit buildings with energy-efficiency materials. The bill reduces the authorization of appropriations for the zero net energy commercial buildings initiative for FY2018.
Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Energy And Natural Resources. on 04/27/2017