LIFT for Charities Act

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.

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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

R LankfordSponsor

12 cosponsors · 2 D, 9 R, 1 I

1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Lessen Impediments From Taxes for Charities Act or the LIFT for Charities Act

What it does: CRS summary · Introduced in Senate · Feb 28, 2019

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.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: LIFT for Charities Act

Also known as: Lessen Impediments From Taxes for Charities Act

Latest action (Feb 28, 2019): Read twice and referred to the Committee on Finance.

Policy area: Taxation · Origin: Senate · Introduced: Feb 28, 2019

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.