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.
Introduced
5 March 2019
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 5 March 2019
Introduced in House (PDF)
Introduced in House · EN · 5 March 2019
Introduced in House
summary · EN · 5 March 2019
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/116th-congress/house-bill/1545
- Open data entity: https://api.congress.gov/v3/bill/116/hr/1545