Stop the Tax Hike on Charities and Places of Worship Act
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Stop the Tax Hike on Charities and Places of Worship Act
This bill modifies 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 income tax rate from 21% to 21.03%.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1223: Stop the Tax Hike on Charities and Places of Worship Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1223/
"H.R. 1223: Stop the Tax Hike on Charities and Places of Worship Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1223/.
H.R. 1223, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1223/.
[H.R. 1223: Stop the Tax Hike on Charities and Places of Worship Act](https://openamerica.io/bill/116-HR-1223/)