Referred to the House Committee on Ways and Means.
This bill adds a new subsection to Internal Revenue Code section 501 clarifying how “religious purpose” is determined for tax-exempt status. It says beliefs or practices about marriage, sexuality, or gender identity cannot be treated as inconsistent with law or public policy.
Whether the bill protects religious liberty or enables discrimination
Relative to its intended legislative type, this bill is a narrowly drafted substantive amendment that specifies exact statutory text to modify how certain religious beliefs are treated for purposes of section 501, but it provides limited implementation detail, no fiscal analysis, no definitional clarifications, and no accountability or mitigation measures.
This bill adds a new subsection to Internal Revenue Code section 501 clarifying how “religious purpose” is determined for tax-exempt status.
It says beliefs or practices about marriage, sexuality, or gender identity cannot be treated as inconsistent with law or public policy.
It also says a belief may qualify as religious even if it is not central to a religion's system.
Narrow statutory fix but high ideological conflict and limited compromise features reduce odds of full congressional enactment.
Relative to its intended legislative type, this bill is a narrowly drafted substantive amendment that specifies exact statutory text to modify how certain religious beliefs are treated for purposes of section 501, but it provides limited implementation detail, no fiscal analysis, no definitional clarifications, and no accountability or mitigation measures.
Whether the bill protects religious liberty or enables discrimination
These are examples from the analysis, not a ranked list of the most-affected groups.
Whether the bill protects religious liberty or enables discrimination
Likely opposes the bill, viewing it as a legal shield for religious organizations to avoid consequences when their beliefs conflict with nondiscrimination norms.
Sees risk of enabling discriminatory practices while preserving tax benefits for organizations engaging in discriminatory conduct.
Would want stronger safeguards for LGBTQ people and other protected classes.
Mixed reaction: recognizes need to protect sincere religious exercise, but worries the language is broad and could undermine public policy goals.
Wants clearer limits and interaction with civil rights laws.
Prefers narrowly tailored language and implementation guidance to avoid unintended impacts.
Likely supports the bill strongly as necessary protection for religious organizations' tax status.
Views it as preventing the IRS from imposing secular public policy tests on religious belief.
Appreciates broad language protecting noncentral or minority doctrinal views.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow statutory fix but high ideological conflict and limited compromise features reduce odds of full congressional enactment.
The bill has not accumulated any surfaced votes yet.
Whether the bill protects religious liberty or enables discrimination
Narrow statutory fix but high ideological conflict and limited compromise features reduce odds of full congressional enactment.
Relative to its intended legislative type, this bill is a narrowly drafted substantive amendment that specifies exact statutory text to modify how certain religious beliefs are treated for purposes of section 501, but i…
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