United States · Bill · S
S. 501 (116th)
Stop the Tax Hike on Charities and Places of Worship Act
Introduced
14 February 2019
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
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%.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 14 February 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 February 2019
Introduced in Senate
summary · EN · 14 February 2019
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/501
- Open data entity: https://api.congress.gov/v3/bill/116/s/501