PRIA Logo™
119-hr-7087119th CongressWALLET

Grave Injustice Parity Act

Sponsored By: Representative Moran, Nathaniel [R-TX-1]

Introduced

Summary

Would expand tax deductibility for transfers to certain nonprofit cemetery entities. It would add new estate and gift deduction rules to the Internal Revenue Code and amend private foundation payout and taxable-expenditure rules that touch cemetery companies.

Show full summary
  • Estates and heirs: Estates would be allowed an estate tax deduction under section 2055(a) for transfers to cemetery companies or cemetery corporations that operate as nonprofits and do not let net earnings inure to private individuals.
  • Donors and cemetery entities: Gifts by residents and nonresidents would be deductible under sections 2522(a) and 2522(b) when paid to qualifying cemetery companies or cemetery corporations. The gift deduction changes would apply to taxable years beginning after enactment.
  • Private foundations: The bill would treat distributions to these cemetery companies as part of the failure-to-distribute rule and list them as examples of prohibited taxable expenditures. Foundations could face taxes or restrictions for distributions or expenditures to qualifying cemetery companies made after enactment.

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

New tax break for cemetery gifts

If enacted, you would be able to deduct transfers to certain non-profit cemetery companies on your federal tax return. The deduction would apply to gifts by residents, gifts by nonresidents, and transfers by estates. To qualify, the cemetery must be owned and run only for the benefit of its members or be a corporation chartered only for burial, must not operate for profit, and its earnings may not go to private individuals. This change would apply to taxable years beginning after the date of enactment.

New rules for foundation cemetery gifts

If enacted, private foundations would need to count gifts paid to a cemetery company described in section 170(c)(5) toward their required payout rules. Such gifts could also be treated as taxable expenditures that trigger foundation tax. This change would apply to distributions made after the date of enactment.

Sponsors & CoSponsors

Sponsor

Moran, Nathaniel [R-TX-1]

TX • R

Cosponsors

  • Rep. Sewell, Terri A. [D-AL-7]

    AL • D

    Sponsored 1/15/2026

  • Rep. Smith, Adrian [R-NE-3]

    NE • R

    Sponsored 3/25/2026

  • Rep. Yakym, Rudy [R-IN-2]

    IN • R

    Sponsored 8/31/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation