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H.R. 513House116th Congress (2019-2021)In Committee

Nonprofits Support Act

Sponsored by K. Michael ConawayRep. K. Michael Conaway (R-TX)
Introduced January 11, 2019

AI-Generated Summary

Updated April 14, 2026 at 12:15 AM UTC

The Nonprofits Support Act would simplify how tax‑exempt organizations calculate unrelated business taxable income (UBTI). It removes two existing requirements in the Internal Revenue Code that make UBTI calculations more complicated, affecting any nonprofit that has unrelated business activities.

Key Provisions

  • Repeals paragraph (6) of Section 512(a), eliminating the rule that UBTI must be computed separately for each trade or business activity.
  • Repeals paragraph (7) of Section 512(a), removing the provision that adds certain disallowed fringe benefits to the amount of UBTI.
  • Both changes take effect as if they were included in the provisions of Public Law 115‑97.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 11, 2019

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HouseIntro Referral

Introduced in House

January 11, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 11, 2019

Bill Text

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Introduced in HouseIssued January 11, 2019

I

116th CONGRESS

1st Session

H. R. 513

IN THE HOUSE OF REPRESENTATIVES

January 11, 2019

Mr. Conaway 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 repeal certain rules related to the determination of unrelated business taxable income.

1.

Short title

This Act may be cited as the Nonprofits Support Act.

2.

Repeal of requirement that unrelated business taxable income be computed separately for each trade or business activity

(a)

In general

Section 512(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (6).

(b)

Effective date

The amendment made by this section shall take effect as if included in section 13702 of Public Law 115–97.

3.

Repeal of increase of unrelated business taxable income by certain disallowed fringe benefits

(a)

In general

Section 512(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (7).

(b)

Effective date

The amendment made by this section shall take effect as if included in section 13703 of Public Law 115–97.