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S 1282 116th Congress Senate Taxation Employee benefits and pensions Income tax rates Social work, volunteer service, charitable organizations Tax-exempt organizations Transportation costs

Preserve Charities and Houses of Worship Act

Introduced: October 23, 2019 Introduced by: Cruz, Ted Republican · Texas 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
May 2, 2019
Read twice and referred to the Committee on Finance.
May 2, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

Preserve Charities and Houses of Worship Act

This bill modifies 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 May 2, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • HR 513 Related bill Nonprofits Support Act
  • HR 1545 Related bill To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduc…
  • S 501 Related bill Stop the Tax Hike on Charities and Places of Worship Act
  • S 632 Related bill LIFT for Charities Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 3
McSally, Martha
· Oct 23, 2019
 R
Cramer, Kevin
North Dakota · Jul 10, 2019
 R
Lee, Mike
Utah · Jul 10, 2019
 R
Ernst, Joni
Iowa · Jun 3, 2019
 D
Shaheen, Jeanne
New Hampshire · May 2, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1282: Preserve Charities and Houses of Worship Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-1282/
MLA
"S. 1282: Preserve Charities and Houses of Worship Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-1282/.
Bluebook (legal)
S. 1282, 116th Cong. (2026), https://openamerica.io/bill/116-S-1282/.
Markdown link
[S. 1282: Preserve Charities and Houses of Worship Act](https://openamerica.io/bill/116-S-1282/)
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