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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Stop the Tax Hike on Charities and Places of Worship Act

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to amend the Internal Revenue Code of 1986 to repeal the increase in unrelated business taxable income by amount of certain fringe benefit expenses.


Actions Overview (1)

Date Actions Overview
02/14/2019Introduced in Senate

All Actions (1)

Date All Actions
02/14/2019Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (0)

No cosponsors.


Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance02/14/2019 Referred to

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Subjects (7)


Latest Summary (1)

There is one summary for S.501. View summaries

Shown Here:
Introduced in Senate (02/14/2019)

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 22%.