Text of US HB 9722 (2026)

I 119TH CONGRESS 2D SESSION H. R. 9722 To amend the Internal Revenue Code of 1986 to ensure fair treatment of certain charitable organizations. IN THE HOUSE OF REPRESENTATIVES JULY 16, 2026 Mr. MOORE of Utah (for himself, Mr. CLINE, Ms. TENNEY, Mr. OWENS, Mr. MORAN, Mr. GROTHMAN, Mr. KENNEDY of Utah, and Ms. MALOY) intro- duced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to ensure fair treatment of certain charitable organizations. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Fair Treatment of Re- 4 ligious Organizations Act of 2026’’. 5 VerDate Sep 11 2014 21:09 Jul 16, 2026 Jkt 069200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H9722.IH H9722 kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 •HR 9722 IH SEC. 2. DETERMINATION OF RELIGIOUS PURPOSE FOR 1 PURPOSES OF TAX-EXEMPT STATUS. 2 (a) IN GENERAL.—Section 501 of the Internal Rev- 3 enue Code of 1986 is amended by adding at the end the 4 following new subsection: 5 ‘‘(s) DETERMINATION OF RELIGIOUS PURPOSE.— 6 For purposes of this section— 7 ‘‘(1) a religious belief or practice concerning 8 marriage, sexuality, or gender identity shall not be 9 treated as being inconsistent with law or public pol- 10 icy, and 11 ‘‘(2) a belief shall not fail to be treated as a re- 12 ligious belief merely because such belief is not com- 13 pelled by or central to a system of religion.’’. 14 (b) EFFECTIVE DATE.—The amendments made by 15 this section shall apply to taxable years beginning after 16 December 31, 2025. 17 Æ VerDate Sep 11 2014 21:09 Jul 16, 2026 Jkt 069200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H9722.IH H9722 kjohnson on DSK7ZCZBW3PROD with $$_JOB