H.R. 1545 · 116th Congress · 2019–2020
To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income.
H.R. 1545 in the 116th Congress (2019–2020) was introduced on Mar 5, 2019, sponsored by Mark Walker with 40 co-sponsors.
During the 116th Congress (2019–2020), Donald Trump was president, and Democrats held the House majority and Republicans the Senate majority.
- Status
- Introduced
- Introduced
- Mar 5, 2019
- Co-sponsors
- 40
- Policy area
- Taxation
What it does
This bill modifies the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals a provision that requires unrelated business taxable income to be increased by the amount of expenses paid or incurred by a tax-exempt organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises at…
Summary by the nonpartisan Congressional Research Service.
Sponsor
Mark Walker (R-NC). Co-sponsors: 11 Democrats, 29 Republicans.
Where it stands
- IntroducedMar 5, 2019
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Mar 5, 2019)
More bills from Mark Walker in the 116th Congress
Other Taxation bills in the 116th Congress
- H.R. 3151: Taxpayer First Act
- H.R. 5363: FUTURE Act
- H.R. 4566: Virginia Beach Strong Act
- H.R. 25: FairTax Act of 2019
- H.R. 155: Hearing Protection Act
- S. 203: BRACE Act of 2019
- H.R. 218: Death Tax Repeal Act
- S. 362: Craft Beverage Modernization and Tax Reform Act of 2019
- S. 460: Employer Participation in Repayment Act of 2019
- H.R. 510: BRACE Act of 2019
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 1545 (116th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/116-hr-1545/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).