Referred to the House Committee on Ways and Means.
This bill amends the Internal Revenue Code to add a new subsection allowing organizations to make "collegiate housing and infrastructure grants" without losing 501(c)(3) charitable status. It defines such grants as funds to provide, improve, operate, or maintain collegiate housing property (excluding physical fitness facilities), and defines collegiate housing property as residences where substantially all occupants are full-time students of the local college or university.
Progressives emphasize affordability and equity safeguards.
Relative to its intended legislative type, this bill is a narrowly focused amendment to the Internal Revenue Code that clearly establishes statutory treatment for charitable grants used for collegiate housing and infrastructure, with reasonable definitional detail and an explicit effective date.
This bill amends the Internal Revenue Code to add a new subsection allowing organizations to make "collegiate housing and infrastructure grants" without losing 501(c)(3) charitable status.
It defines such grants as funds to provide, improve, operate, or maintain collegiate housing property (excluding physical fitness facilities), and defines collegiate housing property as residences where substantially all occupants are full-time students of the local college or university.
Grants to entities holding title for the benefit of colleges are treated as grants to the beneficiary institution.
A small, technocratic tax-code clarification with limited controversy; success depends on committee support and being bundled with other legislation.
Relative to its intended legislative type, this bill is a narrowly focused amendment to the Internal Revenue Code that clearly establishes statutory treatment for charitable grants used for collegiate housing and infrastructure, with reasonable definitional detail and an explicit effective date.
Progressives emphasize affordability and equity safeguards.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize affordability and equity safeguards.
Likely cautiously supportive: views the bill as a targeted tax-code clarification that could expand resources for student housing and reduce student housing insecurity.
Concern exists that it could enable tax-advantaged support for privately operated or amenity-heavy student housing without affordability or equity safeguards.
Pragmatic approval likely: sees this as a narrow, administrable technical fix clarifying charitable treatment of student-housing grants.
Wants cost estimates, clearer guardrails, and transparency to prevent misuse but generally views it as constructive and non-ideological.
Mixed but generally receptive: favors enabling private and charitable initiatives to address student housing without expanding direct federal spending.
Some conservatives will worry about expanding tax preferences and prefer ensuring grants do not become taxpayer-subsidized luxury benefits.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
A small, technocratic tax-code clarification with limited controversy; success depends on committee support and being bundled with other legislation.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize affordability and equity safeguards.
A small, technocratic tax-code clarification with limited controversy; success depends on committee support and being bundled with other le…
Relative to its intended legislative type, this bill is a narrowly focused amendment to the Internal Revenue Code that clearly establishes statutory treatment for charitable grants used for collegiate housing and infras…
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