H.R. 9722

Fair Treatment of Religious Organizations Act of 2026

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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.

1.

Short title

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

2.

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