H.R. 7087

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7087 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7087

To amend the Internal Revenue Code of 1986 to allow for deductions for 
transfers from estates or gifts to certain cemeteries.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

January 15, 2026

Mr. Moran (for himself and Ms. Sewell) introduced the following bill; 
which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to allow for deductions for 
transfers from estates or gifts to certain cemeteries.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Grave Injustice Parity Act''.

SEC. 2. DEDUCTIONS FOR TRANSFERS FROM ESTATES OR GIFTS TO CERTAIN 
CEMETERIES.

(a) Estates.--Section 2055(a) of the Internal Revenue Code of 1986 
is amended by striking ``or'' at the end of paragraph (4), by striking 
the period at the end of paragraph (5) and inserting ``; or'', and by 
inserting after paragraph (5) the following new paragraph:
``(6) to a cemetery company owned and operated exclusively 
for the benefit of its members, or any corporation chartered 
solely for burial purposes as a cemetery corporation and not 
permitted by its charter to engage in any business not 
necessarily incident to that purpose, if such company or 
corporation is not operated for profit and no part of the net 
earnings of such company or corporation inures to the benefit 
of any private shareholder or individual.''.
(b) Gifts.--
(1) Residents.--Section 2522(a) of the Internal Revenue 
Code of 1986 is amended by striking the period at the end of 
paragraph (4) and inserting ``; or'', and by inserting after 
paragraph (4) the following new paragraph:
``(5) a cemetery company owned and operated exclusively for 
the benefit of its members, or any corporation chartered solely 
for burial purposes as a cemetery corporation and not permitted 
by its charter to engage in any business not necessarily 
incident to that purpose, if such company or corporation is not 
operated for profit and no part of the net earnings of such 
company or corporation inures to the benefit of any private 
shareholder or individual.''.
(2) Nonresidents.--Section 2522(b) of the Internal Revenue 
Code of 1986 is amended by striking the period at the end of 
paragraph (5) and inserting ``; or'', and by inserting after 
paragraph (5) the following new paragraph:
``(6) a cemetery company owned and operated exclusively for 
the benefit of its members, or any corporation chartered solely 
for burial purposes as a cemetery corporation and not permitted 
by its charter to engage in any business not necessarily 
incident to that purpose, if such company or corporation is not 
operated for profit and no part of the net earnings of such 
company or corporation inures to the benefit of any private 
shareholder or individual.''.
(c) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after the date of 
enactment of this Act.

SEC. 3. DISTRIBUTIONS OF PRIVATE FOUNDATIONS TO CEMETERIES.

(a) Taxes on Failure To Distribute Income.--Section 4942(g)(1)(A) 
of the Internal Revenue Code of 1986 is amended by inserting ``to a 
cemetery company described in section 170(c)(5) or'' after ``paid''.
(b) Taxes on Taxable Expenditures.--Section 4945(d)(4)(A) is 
amended by striking ``or'' at the end of clause (ii) and by adding at 
the end the following new clause:
``(iv) is a cemetery company described in 
section 170(c)(5), or''.
(c) Effective Date.--The amendments made by this section shall 
apply with respect to distributions made after the date of the 
enactment of this Act.
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