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HR 2001 103th Congress House Taxation Gambling Income tax Nonprofit organizations Tax credits Tax refunds Tax-exempt organizations Unrelated business income tax

To provide that certain games of chance conducted by a nonprofit organization not be treated as an unrelated trade or business of such organization.

Introduced: May 5, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 5, 1993
Referred to the House Committee on Ways and Means.
May 5, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Repeals the provision of the Tax Reform Act of 1986 that requires certain games of chance conducted by a nonprofit organization to be treated as an unrelated trade or business for tax purposes.

Allows the refund or credit of any resulting overpayment if a claim is filed before the end of the one-year period beginning on the date of enactment of this Act.

What's happening now May 5, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Hoyer, Steny H.
Maryland · May 5, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2001: To provide that certain games of chance conducted by a nonprofit organization not be treated as an unrelated trade or business of such organization.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-2001/
MLA
"H.R. 2001: To provide that certain games of chance conducted by a nonprofit organization not be treated as an unrelated trade or business of such organization.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-2001/.
Bluebook (legal)
H.R. 2001, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2001/.
Markdown link
[H.R. 2001: To provide that certain games of chance conducted by a nonprofit organization not be treated as an unrelated trade or business of such organization.](https://openamerica.io/bill/103-HR-2001/)
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