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HR 6504 115th Congress House

Stop the Tax Hike on Charities and Places of Worship Act

Official title: To amend the Internal Revenue Code of 1986 to repeal the increase in unrelated business taxable income by amount of certain fringe benefit expenses.

Introduced: August 10, 2018 Introduced by: Clyburn, James E. Democratic · South Carolina See on congress.gov
Taxation Business expensesCorporate finance and managementIncome tax ratesSports and recreation facilities
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Tax-exempt organizationsTransportation costs
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 25, 2018
Introduced in House
Jul 25, 2018
Referred to the House Committee on Ways and Means.
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 Latest action July 25, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Stop the Tax Hike on Charities and Places of Worship Act

This bill amends the Internal Revenue Code to modify 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 tax rate from 21% to 22%.

 Related & companion bills 3
  • HR 6037 Related bill Nonprofits Support Act
  • S 3317 Related bill Protect Charities and Houses of Worship Act
  • HR 6460 Related bill LIFT for Charities Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 37
All 37 Democratic 21
D
Jeffries, Hakeem S.
New York · Oct 26, 2018
 D
Boyle, Brendan F.
Pennsylvania · Aug 28, 2018
CUMMINGS, ELIJAH
· Aug 28, 2018
Richmond, Cedric
· Aug 28, 2018
CAPUANO, MICHAEL
· Aug 10, 2018
 D
Norton, Eleanor Holmes
District of Columbia · Aug 10, 2018
 D
Adams, Alma S.
North Carolina · Jul 25, 2018
Bass, Karen
· Jul 25, 2018
 D
Beatty, Joyce
Ohio · Jul 25, 2018
 D
Blunt Rochester, Lisa
Delaware · Jul 25, 2018
Butterfield, G. K.
· Jul 25, 2018
 D
Carson, André
Indiana · Jul 25, 2018
 D
Clarke, Yvette D.
New York · Jul 25, 2018
CLAY, WM.
· Jul 25, 2018
 D
Cleaver, Emanuel
Missouri · Jul 25, 2018
 D
Davis, Danny K.
Illinois · Jul 25, 2018
Demings, Val
· Jul 25, 2018
 D
Evans, Dwight
Pennsylvania · Jul 25, 2018
Fudge, Marcia
· Jul 25, 2018
GREEN, GENE
· Jul 25, 2018
HASTINGS, ALCEE
· Jul 25, 2018
Jackson Lee, Sheila
· Jul 25, 2018
JOHNSON, EDDIE
· Jul 25, 2018
 D
Kelly, Robin L.
Illinois · Jul 25, 2018
McEachin, A.
· Jul 25, 2018
 D
Meeks, Gregory W.
New York · Jul 25, 2018
Payne, Donald
· Jul 25, 2018
 D
Plaskett, Stacey E.
Virgin Islands · Jul 25, 2018
RUSH, BOBBY
· Jul 25, 2018
 D
Scott, David
Georgia · Jul 25, 2018
 D
Scott, Robert C. "Bobby"
Virginia · Jul 25, 2018
 D
Sewell, Terri A.
Alabama · Jul 25, 2018
 D
Suozzi, Thomas R.
New York · Jul 25, 2018
 D
Thompson, Bennie G.
Mississippi · Jul 25, 2018
 D
Veasey, Marc A.
Texas · Jul 25, 2018
 D
Watson Coleman, Bonnie
New Jersey · Jul 25, 2018
 D
Wilson, Frederica S.
Florida · Jul 25, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6504: Stop the Tax Hike on Charities and Places of Worship Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6504/
MLA
"H.R. 6504: Stop the Tax Hike on Charities and Places of Worship Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6504/.
Bluebook (legal)
H.R. 6504, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6504/.
Markdown link
[H.R. 6504: Stop the Tax Hike on Charities and Places of Worship Act](https://openamerica.io/bill/115-HR-6504/)
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