# 119-hr-7087: Grave Injustice Parity Act

119-hr-7087, Grave Injustice Parity Act, is a 119th Congress bill sponsored by Rep. Moran, Nathaniel [R-TX-1] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-09-02).

- Canonical: https://policyrisk.com/legislation/119-hr-7087
- As of: 2026-09-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-7087
- Congress: 119
- Title: Grave Injustice Parity Act
- Status: introduced
- Introduced: 2026-01-15
- Sponsor: Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-02

## 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. - 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.

## Cosponsors (3)

- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2026-01-15T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2026-03-25T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2026-08-31T00:00:00.000Z

## Provisions PRIA read

- New tax break for cemetery gifts: benefit, high. 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…
- New rules for foundation cemetery gifts: cost, low. 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…

## Related bills

- 119-hr-137: TCJA Permanency Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-3105: Promotion and Expansion of Private Employee Ownership Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-5349: TAS Act
- 119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United…

## Sources
- [119-hr-7087 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/7087)

## Related
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-3105: Promotion and Expansion of Private Employee Ownership Act of 2025](https://policyrisk.com/legislation/119-hr-3105)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-5349: TAS Act](https://policyrisk.com/legislation/119-hr-5349)
- [119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the tax…](https://policyrisk.com/legislation/119-hr-33)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-7087 (as of 2026-09-02).