H.R. 8117

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8117 Introduced in House (IH)]

<DOC>

119th CONGRESS
2d Session
H. R. 8117

To ensure fair treatment of certain charitable organizations and 
recipients of Federal financial assistance, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

March 26, 2026

Mr. Moore of Utah (for himself, Mr. Cline, Mr. Fulcher, Mr. Gooden, Ms. 
Tenney, Mr. Owens, Mr. Moran, and Mr. Schweikert) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Oversight and Government Reform, 
for a period to be subsequently determined by the Speaker, in each case 
for consideration of such provisions as fall within the jurisdiction of 
the committee concerned

_______________________________________________________________________

A BILL

To ensure fair treatment of certain charitable organizations and 
recipients of Federal financial assistance, and for other purposes.

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 ``Fair Treatment of Religious 
Organizations Act of 2026''.

SEC. 2. DETERMINATION OF RELIGIOUS PURPOSE FOR PURPOSES OF TAX-EXEMPT 
STATUS.

(1) 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.--
``(1) In general.--For purposes of this section, any 
determination of whether a purpose is a religious purpose shall 
be made without regard to the organization's religious beliefs 
or practices concerning marriage, sexuality, or gender 
identity, and without regard to whether such beliefs or 
practices are otherwise inconsistent with law or public policy.
``(2) Interpretation of religious belief.--A belief shall 
not fail to be treated as a religious belief for purposes of 
paragraph (1) merely because such belief is not compelled by or 
central to a system of religion.''.
(2) Effective date.--The amendment made by this section 
shall apply to taxable years beginning after December 31, 2025.

SEC. 3. NONDISCRIMINATORY FEDERAL FINANCIAL ASSISTANCE.

No branch, department, or agency of the Federal Government shall, 
with respect to any employer that is a religious corporation, religious 
association, religious educational institution, or religious society 
that applies for or receives Federal grants, loans, or other financial 
assistance under a contract or subcontract, grant, purchase order, or 
cooperative agreement with the Federal Government, discriminate against 
or disadvantage such employer for employment actions or practices 
consistent with the right to employ persons who share the religious 
beliefs and comply with the religious standards of the employer, 
including the exemptions and defenses described in sections 702(a) and 
703(e)(2) of the Civil Rights Act of 1964 (42 U.S.C. 2000e-1(a) and 42 
U.S.C. 2000e-2(e)(2)), section 103(d) of the Americans with 
Disabilities Act of 1990 (42 U.S.C. 12113(d)), the Religious Freedom 
Restoration Act of 1993 (42 U.S.C. 2000bb et seq.), and the First 
Amendment to the Constitution of the United States.
<all>