Fair Treatment of Religious Organizations Act of 2026

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9722 Introduced in House (IH)]

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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) introduced 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 Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fair Treatment of Religious
Organizations Act of 2026''.

SEC. 2. DETERMINATION OF RELIGIOUS PURPOSE FOR PURPOSES OF TAX-EXEMPT
              STATUS.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
    ``(s) Determination of Religious Purpose.--For purposes of this
section--
            ``(1) a religious belief or practice concerning marriage,
        sexuality, or gender identity shall not be treated as being
        inconsistent with law or public policy, and
            ``(2) a belief shall not fail to be treated as a religious
        belief merely because such belief is not compelled by or
        central to a system of religion.''.
    (b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
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