Collegiate Housing and Infrastructure Act of 2025
Sponsored By: Representative Moore, Blake D. [R-UT-1]
Introduced
Summary
Protect charities that fund college housing from losing 501(c)(3) status. The Collegiate Housing and Infrastructure Act of 2025 would add a new subsection to the tax code so organizations that make grants for collegiate housing and related infrastructure are treated as organized and operated exclusively for charitable or educational purposes, as long as the grants meet the bill's definitions and limits. Grants must support dormitory or other college residential uses and may not fund physical fitness facilities. Property counts as collegiate housing when substantially all residents are full-time students. Grants made through entities that hold title for the benefit of a college-related organization are treated as grants to that organization.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax-safe grants for student housing
If enacted, charities could give grants to certain student housing groups without losing charitable status. Donors to those charities could still claim charitable deductions. Grants would need to fund housing that serves mostly full-time students. Allowed uses include providing, improving, operating, or maintaining housing for purposes a college dorm could cover. Money could not be used for physical fitness facilities. Grants routed through a title-holding group for the benefit of a qualifying housing group would be treated as grants to that group. These rules would apply to grants made in taxable years ending after the date of enactment.
Sponsors & CoSponsors
Sponsor
Moore, Blake D. [R-UT-1]
UT • R
Cosponsors
Sewell
AL • D
Sponsored 3/26/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 3/26/2025
Davis (IL)
IL • D
Sponsored 3/26/2025
Kelly (PA)
PA • R
Sponsored 3/26/2025
Rep. Lee, Susie [D-NV-3]
NV • D
Sponsored 3/26/2025
Sessions
TX • R
Sponsored 4/7/2025
DelBene
WA • D
Sponsored 4/7/2025
Rep. Rogers, Mike D. [R-AL-3]
AL • R
Sponsored 4/29/2025
Craig
MN • D
Sponsored 4/29/2025
Rep. Murphy, Gregory F. [R-NC-3]
NC • R
Sponsored 5/1/2025
Rep. Mann, Tracey [R-KS-1]
KS • R
Sponsored 5/6/2025
Rep. Thompson, Glenn [R-PA-15]
PA • R
Sponsored 5/15/2025
Johnson (SD)
SD • R
Sponsored 5/19/2025
Kustoff
TN • R
Sponsored 5/29/2025
McBath
GA • D
Sponsored 5/29/2025
Haridopolos
FL • R
Sponsored 7/14/2025
Rep. Fry, Russell [R-SC-7]
SC • R
Sponsored 10/21/2025
Rep. Williams, Roger [R-TX-25]
TX • R
Sponsored 10/21/2025
Rep. Hinson, Ashley [R-IA-2]
IA • R
Sponsored 10/28/2025
Aderholt
AL • R
Sponsored 10/28/2025
Rep. DeSaulnier, Mark [D-CA-10]
CA • D
Sponsored 1/30/2026
Rep. Rouzer, David [R-NC-7]
NC • R
Sponsored 5/13/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov