Referred to the Committee on Finance. (text: CR S374)
This resolution is a non-binding statement by both chambers of Congress that recognizes and praises tax-exempt fraternal benefit societies for their history and community work. It declares the sense of Congress that these societies provide important benefits and that their tax-exempt status should continue to be promoted. The resolution does not change tax law, create legal rights, or authorize spending. It only records Congresss view and encourages continued support.
Concurrent resolutions require approval by both the House and the Senate but are not sent to the President and do not become law. This type of resolution is an official, non-binding expression of Congresss opinion or position.
This concurrent resolution expresses the sense of Congress that tax-exempt fraternal benefit societies (section 501(c)(8) organizations) have historically provided and continue to provide community benefits.
It notes their chapter-based structure, roughly 7 million members, an asserted annual societal value (~$3.8 billion), and that their tax-exempt status dates to 1909.
The resolution affirms that these societies relieve pressure on government safety-net programs and states Congress should continue to promote their tax-exempt status.
Nonbinding, narrowly tailored, no fiscal consequences; historically such sense-of-Congress resolutions commonly pass with broad support.
Relative to its intended legislative type, this bill is a well-constructed symbolic (sense-of-Congress) resolution that clearly states Congress's view regarding fraternal benefit societies and situates that view with brief factual background and citation to 26 U.S.C. 501(c)(8). It does not seek to change law or impose actions, which is appropriate for this type of measure.
Progressives stress accountability, non-discrimination, and tax-expenditure concerns.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives stress accountability, non-discrimination, and tax-expenditure concerns.
Generally recognizes the social value of mutual-aid and volunteerist activity, but is cautious about endorsing tax advantages without safeguards.
Sees potential community benefits, while worrying about tax expenditures, inclusivity, and accountability.
Would seek protections to ensure non-discrimination and public reporting of community impact.
Views the resolution as a modest, symbolic affirmation of community-based organizations that assist local needs.
Favors private-sector solutions where they demonstrably help reduce public costs, but wants clear evidence, accountability, and minimal fiscal risk.
Likely to support the resolution if paired with calls for oversight and evaluation.
Strongly favors the resolution as recognition of private voluntary associations and mutual aid, and as protection of a long-standing tax-exempt status.
Sees fraternal societies as efficient, local, and preferable to expanded government programs.
Opposes efforts to curtail their tax advantages.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Nonbinding, narrowly tailored, no fiscal consequences; historically such sense-of-Congress resolutions commonly pass with broad support.
The bill has not accumulated any surfaced votes yet.
Progressives stress accountability, non-discrimination, and tax-expenditure concerns.
Nonbinding, narrowly tailored, no fiscal consequences; historically such sense-of-Congress resolutions commonly pass with broad support.
Relative to its intended legislative type, this bill is a well-constructed symbolic (sense-of-Congress) resolution that clearly states Congress's view regarding fraternal benefit societies and situates that view with br…
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