PRIA Logo™
119-hr-9722119th CongressWALLET

Fair Treatment of Religious Organizations Act of 2026

Sponsored By: Representative Moore, Blake D. [R-UT-1]

In Committee

Summary

Protects religious beliefs about marriage, sexuality, and gender identity as valid grounds for charity tax-exempt status. This bill would add a new subsection to Internal Revenue Code section 501 called "Determination of Religious Purpose." It says two things: a religious belief or practice concerning marriage, sexuality, or gender identity may not be treated as inconsistent with law or public policy, and a belief is still a religious belief even if it is not compelled by or central to a system of religion. The rule would apply to taxable years beginning after December 31, 2025.

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

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

Protect tax-exempt status for religious groups

This bill would add a rule to the tax code about 501 tax-exempt status. It would say a religious belief or practice about marriage, sexuality, or gender identity may not be treated as inconsistent with law or public policy when the IRS decides exemption. It would also say a belief is still a religious belief even if it is not central to a system of religion. The change would apply to taxable years beginning after December 31, 2025.

Sponsors & CoSponsors

Sponsor

Moore, Blake D. [R-UT-1]

UT • R

Cosponsors

  • Rep. Cline, Ben [R-VA-6]

    VA • R

    Sponsored 7/16/2026

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 7/16/2026

  • Rep. Owens, Burgess [R-UT-4]

    UT • R

    Sponsored 7/16/2026

  • Rep. Moran, Nathaniel [R-TX-1]

    TX • R

    Sponsored 7/16/2026

  • Rep. Grothman, Glenn [R-WI-6]

    WI • R

    Sponsored 7/16/2026

  • Rep. Kennedy, Mike [R-UT-3]

    UT • R

    Sponsored 7/16/2026

  • Rep. Maloy, Celeste [R-UT-2]

    UT • R

    Sponsored 7/16/2026

  • Rep. Mann, Tracey [R-KS-1]

    KS • R

    Sponsored 7/20/2026

  • Rep. Steube, W. Gregory [R-FL-17]

    FL • R

    Sponsored 7/20/2026

  • Rep. Gooden, Lance [R-TX-5]

    TX • R

    Sponsored 7/20/2026

  • Rep. Calvert, Ken [R-CA-41]

    CA • R

    Sponsored 7/23/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation