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S 3317 115th Congress Senate Taxation Employee benefits and pensions Income tax rates Social work, volunteer service, charitable organizations Tax-exempt organizations Transportation costs

Protect Charities and Houses of Worship Act

Introduced: August 1, 2018 Introduced by: Cruz, Ted Republican · Texas See on congress.gov
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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
Aug 1, 2018
Read twice and referred to the Committee on Finance.
Aug 1, 2018
Introduced in Senate
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 Plain-English summary Congressional Research Service

Protect Charities and Houses 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 provisions that: (1) require organizations with more than one unrelated trade or business to compute unrelated business taxable income separately for each trade or business; and (2) increase unrelated business taxable income by the amount of expenses paid or incurred by an 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.

What's happening now August 1, 2018

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
  • HR 6504 Related bill Stop the Tax Hike on Charities and Places of Worship Act
  • HR 6037 Related bill Nonprofits Support Act
  • HR 6460 Related bill LIFT for Charities Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3317: Protect Charities and Houses of Worship Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-3317/
MLA
"S. 3317: Protect Charities and Houses of Worship Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3317/.
Bluebook (legal)
S. 3317, 115th Cong. (2026), https://openamerica.io/bill/115-S-3317/.
Markdown link
[S. 3317: Protect Charities and Houses of Worship Act](https://openamerica.io/bill/115-S-3317/)
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