United States · Bill · S
S. 632 (116th)
LIFT for Charities Act
Introduced
28 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
14 January 2025
Summary
Lessen Impediments From Taxes for Charities Act or the LIFT for Charities 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.
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 28 February 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 28 February 2019
Introduced in Senate
summary · EN · 28 February 2019
Sponsors
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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/632
- Open data entity: https://api.congress.gov/v3/bill/116/s/632