H.R. 9722House119th Congress (2025-2027)In Committee

Fair Treatment of Religious Organizations Act of 2026

AI-Generated Summary

Updated August 28, 2026 at 4:41 AM UTC

The Fair Treatment of Religious Organizations Act of 2026 amends the Internal Revenue Code to change how the IRS determines whether a charitable organization qualifies for tax‑exempt status based on its religious purpose. It clarifies that beliefs about marriage, sexuality, or gender identity cannot be deemed inconsistent with law or public policy, and that a belief does not have to be central to a religion to be recognized as a religious belief. The change applies to organizations filing for tax‑exempt status for taxable years beginning after December 31, 2025.

Key Provisions

Adds a new subsection (s) to IRC §501 stating that religious beliefs or practices concerning marriage, sexuality, or gender identity are not to be treated as inconsistent with law or public policy.
Specifies that a belief does not need to be compelled by or central to a religious system to be considered a religious belief for tax‑exempt purposes.
Effective for taxable years beginning after December 31, 2025, impacting charitable organizations seeking or maintaining tax‑exempt status.

Legislative Activity

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5 earlier actions

HouseCalendars Latest Action

Placed on the Union Calendar, Calendar No. 680.

August 27, 2026

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HouseIntro Referral

Introduced in House

July 16, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 16, 2026

HouseCommittee

Committee Consideration and Mark-up Session Held

Ways and Means Committee

July 22, 2026

HouseCommittee

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 16.

Ways and Means Committee

July 22, 2026

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-779.

Ways and Means Committee

August 27, 2026

HouseCalendars

Placed on the Union Calendar, Calendar No. 680.

August 27, 2026

Bill Text

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Reported in HouseIssued August 27, 2026

Union Calendar No. 680

119th CONGRESS

2d Session

H. R. 9722

[Report No. 119–779]

IN THE HOUSE OF REPRESENTATIVES

July 16, 2026

Mr. Moore of Utah (for himself, Mr. Cline, Ms. Tenney, Mr. Owens, Mr. Moran, Mr. Grothman, Mr. Kennedy of Utah, and Ms. Maloy) introduced the following bill; which was referred to the Committee on Ways and Means

August 27, 2026

Additional sponsors: Mr. Mann, Mr. Steube, Mr. Gooden, and Mr. Calvert

August 27, 2026

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

Strike out all after the enacting clause and insert the part printed in italic

For text of introduced bill, see copy of bill as introduced on July 16, 2026

A BILL

To amend the Internal Revenue Code of 1986 to ensure fair treatment of certain charitable organizations.

Short title

This Act may be cited as the Fair Treatment of Religious Organizations Act of 2026.

Determination of religious purpose for purposes of tax-exempt status

(a)

In general

Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(s)

Determination of religious purpose

For purposes of this section—

(1)

a religious belief or practice concerning marriage, sexuality, or gender identity shall not be treated as being inconsistent with law or public policy, and

(2)

a belief shall not fail to be treated as a religious belief merely because such belief is not compelled by or central to a system of religion.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

August 27, 2026

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed