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HR 1545 116th Congress House Taxation Business expenses Income tax rates Sports and recreation facilities Tax-exempt organizations Transportation costs

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: March 11, 2019 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Mar 5, 2019
Referred to the House Committee on Ways and Means.
Mar 5, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now March 5, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 6
  • S 501 Related bill Stop the Tax Hike on Charities and Places of Worship Act
  • S 632 Related bill LIFT for Charities Act
  • S 1282 Related bill Preserve Charities and Houses of Worship Act
  • HR 3300 Related bill Economic Mobility Act of 2019
  • HR 513 Related bill Nonprofits Support Act
  • HR 1223 Related bill Stop the Tax Hike on Charities and Places of Worship Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 29
All 29 Democratic 4 Republican 13
Davis, Rodney
· Nov 8, 2019
 R
Smucker, Lloyd
Pennsylvania · Oct 18, 2019
 R
Bost, Mike
Illinois · Sep 20, 2019
Brooks, Mo
· Jul 9, 2019
Collins, Chris
· Jul 9, 2019
DAVIS, SUSAN
· Jul 9, 2019
SENSENBRENNER, F.
· Jul 9, 2019
 R
Cole, Tom
Oklahoma · Jun 4, 2019
Gianforte, Greg
· May 1, 2019
 D
Morelle, Joseph D.
New York · May 1, 2019
 R
Van Drew, Jefferson
New Jersey · May 1, 2019
UPTON, FRED
· Apr 29, 2019
Roe, David
· Apr 8, 2019
 D
Slotkin, Elissa
Michigan · Apr 3, 2019
 R
Jordan, Jim
Ohio · Apr 2, 2019
 D
Meng, Grace
New York · Apr 2, 2019
 R
Babin, Brian
Texas · Mar 25, 2019
 R
Banks, Jim
Indiana · Mar 25, 2019
Conaway, K.
· Mar 25, 2019
 R
Kelly, Trent
Mississippi · Mar 25, 2019
Hartzler, Vicky
· Mar 14, 2019
Byrne, Bradley
· Mar 11, 2019
 R
Johnson, Mike
Louisiana · Mar 11, 2019
 R
Norman, Ralph
South Carolina · Mar 11, 2019
 R
Moolenaar, John R.
Michigan · Mar 6, 2019
 R
Weber, Randy K. Sr.
Texas · Mar 6, 2019
 R
Budd, Ted
North Carolina · Mar 5, 2019
Hice, Jody
· Mar 5, 2019
 D
Suozzi, Thomas R.
New York · Mar 5, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1545: 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.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1545/
MLA
"H.R. 1545: 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.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1545/.
Bluebook (legal)
H.R. 1545, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1545/.
Markdown link
[H.R. 1545: 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.](https://openamerica.io/bill/116-HR-1545/)
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