[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3323 Introduced in House (IH)]
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116th CONGRESS
1st Session
H. R. 3323
To amend the Internal Revenue Code of 1986 to repeal certain rules
related to the determination of unrelated business taxable income, to
provide that reimbursements for costs of using passenger automobiles
for charitable organizations are excluded from gross income, to make
the employer credit for paid family and medical leave available to tax-
exempt eligible employers, and for other purposes.
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IN THE HOUSE OF REPRESENTATIVES
June 18, 2019
Mrs. Carolyn B. Maloney of New York (for herself and Mr. Clyburn)
introduced the following bill; which was referred to the Committee on
Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to repeal certain rules
related to the determination of unrelated business taxable income, to
provide that reimbursements for costs of using passenger automobiles
for charitable organizations are excluded from gross income, to make
the employer credit for paid family and medical leave available to tax-
exempt eligible employers, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Nonprofit Relief Act of 2019''.
SEC. 2. REPEAL OF REQUIREMENT THAT UNRELATED BUSINESS TAXABLE INCOME BE
COMPUTED SEPARATELY FOR EACH TRADE OR BUSINESS ACTIVITY.
(a) In General.--Section 512(a) of the Internal Revenue Code of
1986 is amended by striking paragraph (6).
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 13702 of Public Law 115-97.
SEC. 3. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS EXCLUDED FROM
GROSS INCOME.
(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by inserting after section
139G the following new section:
``SEC. 139H. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS.
``(a) In General.--Gross income of an individual does not include
amounts received from an organization described in section 170(c) as
reimbursement of operating expenses with respect to use of a passenger
automobile for the benefit of such organization. The preceding sentence
shall apply only to the extent that such reimbursement would be
deductible under this chapter if section 274(d) were applied--
``(1) by using the standard business mileage rate
established under such section, and
``(2) as if the individual were an employee of an
organization not described in section 170(c).
``(b) Application to Volunteer Services Only.--Subsection (a) shall
not apply with respect to any expenses relating to the performance of
services for compensation.
``(c) No Double Benefit.--Subsection (a) shall not apply with
respect to any expenses if the individual claims a deduction or credit
for such expenses under any other provision of this title.
``(d) Exemption From Reporting Requirements.--Section 6041 shall
not apply with respect to reimbursements excluded from income under
subsection (a).''.
(b) Clerical Amendment.--The table of sections for part III of
subchapter B of chapter 1 of such Code is amended by inserting after
the item relating to section 139G the following new item:
``Sec. 139H. Mileage reimbursements to charitable volunteers.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2017.
SEC. 4. EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL LEAVE MADE
AVAILABLE TO TAX-EXEMPT ELIGIBLE EMPLOYERS.
(a) In General.--Section 45S of the Internal Revenue Code of 1986
is amended by redesignating subsection (i) as subsection (j) and by
inserting after subsection (h) the following new subsection:
``(i) Credit Made Available to Tax-Exempt Eligible Employers.--
``(1) In general.--In the case of a tax-exempt eligible
employer, there shall be treated as a credit allowable under
subpart C (and not allowable under this subpart) the lesser
of--
``(A) the amount of the credit determined under
this section with respect to such employer, or
``(B) the amount of the payroll taxes of the
employer during the calendar year in which the taxable
year begins.
``(2) Tax-exempt eligible employer.--For purposes of this
subsection, the term `tax-exempt eligible employer' means an
eligible employer which is any organization described in
section 501(c) which is exempt from taxation under section
501(a).
``(3) Payroll taxes.--For purposes of this subsection--
``(A) In general.--The term `payroll taxes' means--
``(i) amounts required to be withheld from
the employees of the tax-exempt eligible
employer under section 3401(a),
``(ii) amounts required to be withheld from
such employees under section 3101(b), and
``(iii) amounts of the taxes imposed on the
tax-exempt eligible employer under section
3111(b).
``(B) Special rule.--A rule similar to the rule of
section 24(d)(2)(C) shall apply for purposes of
subparagraph (A).
``(C) Coordination with small employer health
insurance credit.--The payroll taxes taken into account
under this section with respect to any tax-exempt
eligible employer for any taxable year shall be reduced
by the amount of any credit allowable to such employer
under section 45R(f).''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2017.
SEC. 5. INCREASE IN CORPORATE INCOME TAX RATE.
(a) In General.--Section 11(b) of the Internal Revenue Code of 1986
is amended by striking ``21 percent'' and inserting ``21.06 percent''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2019.
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