Not adopted
This amendment was never taken up, and the bill finished without it. It was never voted on.
Its path through Congress
- Introduced
- Pending Consideration
- Failed
What this amendment would do
This amendment would change the bill by adding an exemption for qualified religious institutions.
The amendment defines a qualified religious institution as an institution established after July 4, 1776, that meets specific criteria regarding its relationship with a religious organization.
To qualify, the institution must meet one of several conditions: having at least 25 percent of its highest governing body appointed by or required to be clerical members of the organization, having a formal written agreement with the organization regarding shared missions or values, or being formally designated as a religious institution by the organization's governing body.
Additionally, the institution must maintain a published mission that includes or is based upon religious tenets, beliefs, or teachings.
The Secretary is required to issue necessary regulations or guidance regarding these institutions by December 31, 2025.
The changes would apply to taxable years beginning after December 31, 2025.
- 7/1/2025
- Senate amendment submitted
This bill has no cosponsors