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HR 2237 107th Congress House Taxation Business income tax Commerce Gambling Government Operations and Politics Income tax Nonprofit organizations Social Welfare Sports and Recreation State laws Tax-exempt organizations Unrelated business income tax

To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business.

Introduced: June 19, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Jun 19, 2001
Referred to the House Committee on Ways and Means.
Jun 19, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to provide that the conducting of certain games of chance conducted by qualifying tax exempt or nonprofit organizations shall not be treated as an unrelated trade or business for purposes of the tax imposed on tax-exempt organizations.
What's happening now June 19, 2001

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
McCollum, Betty
Minnesota · Jun 19, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2237: To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2237/
MLA
"H.R. 2237: To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2237/.
Bluebook (legal)
H.R. 2237, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2237/.
Markdown link
[H.R. 2237: To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business.](https://openamerica.io/bill/107-HR-2237/)
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