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HR 3073 108th Congress House Taxation Charitable contributions 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: September 10, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Sep 10, 2003
Referred to the House Committee on Ways and Means.
Sep 10, 2003
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 qualified games of chance by 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, if such organizations use the proceeds as specified.

What's happening now September 10, 2003

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 · Sep 10, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3073: 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.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-3073/
MLA
"H.R. 3073: 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.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-3073/.
Bluebook (legal)
H.R. 3073, 108th Cong. (2026), https://openamerica.io/bill/108-HR-3073/.
Markdown link
[H.R. 3073: 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/108-HR-3073/)
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