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United States · Bill · HR

H.R. 1545 (116th)

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.

referredUnited States· United States Congress· EN

Introduced

5 March 2019

Last action

5 March 2019 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Walker, Mark [R-NC-6], Rep. Duncan, Jeff [R-SC-3], Rep. Hice, Jody B. [R-GA-10], Rep. Gaetz, Matt [R-FL-1], Rep. Lamborn, Doug [R-CO-5], Rep. Suozzi, Thomas R. [D-NY-3], Sen. Budd, Ted [R-NC], Rep. Moolenaar, John R. [R-MI-2], Rep. Weber, Randy K. Sr. [R-TX-14], Rep. Johnson, Mike [R-LA-4], Rep. Byrne, Bradley [R-AL-1], Rep. Norman, Ralph [R-SC-5], Rep. Hartzler, Vicky [R-MO-4], Sen. Banks, Jim [R-IN], Rep. Kelly, Trent [R-MS-1], Rep. Conaway, K. Michael [R-TX-11], Rep. Babin, Brian [R-TX-36], Rep. Rose, Max [D-NY-11], Rep. Brindisi, Anthony [D-NY-22], Rep. Meng, Grace [D-NY-6], Rep. Jordan, Jim [R-OH-4], Sen. Slotkin, Elissa [D-MI], Rep. Katko, John [R-NY-24], Rep. McAdams, Ben [D-UT-4], Rep. Roe, David P. [R-TN-1], Rep. Rouda, Harley [D-CA-48], Rep. Trone, David J. [D-MD-6], Steve Watkins, Rep. Upton, Fred [R-MI-6], Rep. Van Drew, Jefferson [R-NJ-2], Rep. Gianforte, Greg [R-MT-At Large], Rep. Morelle, Joseph D. [D-NY-25], Rep. Cole, Tom [R-OK-4], Rep. Brooks, Mo [R-AL-5], Rep. Collins, Chris [R-NY-27], Rep. Davis, Susan A. [D-CA-53], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Lesko, Debbie [R-AZ-8], Rep. Bost, Mike [R-IL-12], Rep. Smucker, Lloyd [R-PA-11], Rep. Davis, Rodney [R-IL-13]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 5 March 2019

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 5 March 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 5 March 2019

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 5 March 2019

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 5 March 2019

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 5 March 2019

    Open at official source

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Sponsors

Related records

Sources

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