This bill would change section 501 of the Internal Revenue Code. It adds a new rule saying two things: (1) a religious belief or practice about marriage, sexuality, or gender identity may not be treated as inconsistent with law or public policy when deciding tax-exempt status, and (2) a belief does not stop being a religious belief just because it is not compelled by or central to a system of religion. The change would apply to taxable years beginning after December 31, 2025. The bill was introduced July 16, 2026 by Representative Blake Moore and others and was referred to the Committee on Ways and Means. The reported status is "Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 16."
If this bill becomes law, organizations seeking tax-exempt status under section 501 would have protection that beliefs about marriage, sexuality, or gender identity cannot be treated as inconsistent with law or public policy for that tax purpose. The bill also says a belief can be treated as religious even if it is not central to a religion. If you are not connected to a tax-exempt religious organization, there is no immediate change in the provided text about direct effects on individuals.
No publicly available information about costs or budgetary effects is included in the provided material. No Congressional Budget Office estimate or other cost information appears in the text given.
The bill’s title and text say it is intended "to ensure fair treatment of certain charitable organizations." Supporters (the sponsors) added language to section 501 to protect religious beliefs about marriage, sexuality, and gender identity and to clarify that a belief need not be central to a religion to be treated as a religious belief for tax-exempt purposes.
No publicly available information about opponents’ views or specific objections is included in the provided material.