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S 632 116th Congress Senate Taxation Business expenses Income tax rates Sports and recreation facilities Tax-exempt organizations Transportation costs

LIFT for Charities Act

Introduced: October 24, 2019 Introduced by: Lankford, James Republican · Oklahoma 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
Feb 28, 2019
Read twice and referred to the Committee on Finance.
Feb 28, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

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

What's happening now February 28, 2019

Read twice and referred to the Committee on Finance.

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

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Democratic 1 Republican 7 Independent 1
R
Ernst, Joni
Iowa · Oct 24, 2019
 R
Hoeven, John
North Dakota · Oct 24, 2019
 R
Lee, Mike
Utah · Oct 24, 2019
McSally, Martha
· Oct 24, 2019
 R
Blackburn, Marsha
Tennessee · Jun 26, 2019
 R
Daines, Steve
Montana · Mar 26, 2019
 R
Collins, Susan M.
Maine · Mar 13, 2019
 R
Hawley, Josh
Missouri · Mar 13, 2019
 I
King, Angus S., Jr.
Maine · Mar 13, 2019
 D
Coons, Christopher A.
Delaware · Feb 28, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 632: LIFT for Charities Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-632/
MLA
"S. 632: LIFT for Charities Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-632/.
Bluebook (legal)
S. 632, 116th Cong. (2026), https://openamerica.io/bill/116-S-632/.
Markdown link
[S. 632: LIFT for Charities Act](https://openamerica.io/bill/116-S-632/)
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