H.R. 1545
Referred to CommitteeTo 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.
Latest Action
Referred to the House Committee on Ways and Means.
3/5/2019 • House
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.
Introduced in House • 3/5/2019
Topics & Subjects
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Sponsor & Cosponsors (41)
Party Breakdown
Sponsor
Cosponsors (40)
Bill Journey
Originated in the House
Introduced
March 5, 2019
Referred to the House Committee on Ways and Means.
Committee Review
Floor Debate
Passed Chamber
Other Chamber
President
Enacted into Law
Text Versions (1)
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