Bill > HR1545

Introduced Session

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. 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.

Committee Categories

Mark Walker (R)*,  Brian Babin (R),  Jim Banks (R),  Mike Bost (R),  Anthony Brindisi (D),  Mo Brooks (R),  Ted Budd (R),  Bradley Byrne (R),  Tom Cole (R),  Chris Collins (R),  K. Michael Conaway (R),  Rodney Davis (R),  Susan Davis (D),  Jeff Duncan (R),  Matt Gaetz (R),  Greg Gianforte (R),  Vicky Hartzler (R),  Jody Hice (R),  Mike Johnson (R),  Jim Jordan (R),  John Katko (R),  Trent Kelly (R),  Doug Lamborn (R),  Debbie Lesko (R),  Ben McAdams (D),  Grace Meng (D),  John Moolenaar (R),  Joe Morelle (D),  Ralph Norman (R),  David Roe (R),  Max Rose (D),  Harley Rouda (D),  F. James Sensenbrenner (R),  Elissa Slotkin (D),  Lloyd Smucker (R),  Tom Suozzi (D),  David Trone (D),  Fred Upton (R),  Jeff Van Drew (R),  Steve Watkins (R),  Randy Weber (R), 

Referred to the House Committee on Ways and Means. (on 03/05/2019)

Official Document