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S 3332 115th Congress Senate

LIFT for Charities Act

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income.

Introduced: December 11, 2018 Introduced by: Lankford, James Republican · Oklahoma See on congress.gov
Taxation Business expensesIncome tax ratesSports and recreation facilitiesTax-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
Aug 1, 2018
Read twice and referred to the Committee on Finance.
Aug 1, 2018
Introduced in Senate
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 Latest action August 1, 2018

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Lessen Impediments From Taxes for Charities Act or the LIFT for Charities 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.

 Related & companion bills 1
  • HR 6460 Identical bill LIFT for Charities Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Coons, Christopher A.
Delaware · Dec 11, 2018
 R
Ernst, Joni
Iowa · Sep 25, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3332: LIFT for Charities Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-3332/
MLA
"S. 3332: LIFT for Charities Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3332/.
Bluebook (legal)
S. 3332, 115th Cong. (2026), https://openamerica.io/bill/115-S-3332/.
Markdown link
[S. 3332: LIFT for Charities Act](https://openamerica.io/bill/115-S-3332/)
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