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
To amend the Internal Revenue Code of 1986 to ensure fair treatment of certain charitable organizations.
Section 1. Short title
This Act may be cited as the Fair Treatment of Religious Organizations Act of 2026
.
Sec. 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 amendments made by this section shall apply to taxable years beginning after December 31, 2025.