HR 8117
Fair Treatment of Religious Organizations Act of 2026
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Bill overview
This bill aims to clarify how the IRS determines if an organization’s purpose is religious for tax-exempt status, specifically stating that religious beliefs regarding marriage, sexuality, and gender identity should not be a barrier to recognition. It also prohibits the federal government from discriminating against religious organizations when awarding grants, loans, or other financial assistance, ensuring these organizations can maintain employment practices aligned with their religious beliefs and legal exemptions. The bill seeks to protect religious organizations’ tax-exempt status and their ability to receive federal funding.
Key provisions
- Clarifies the IRS definition of ‘religious purpose’ for tax-exempt organizations.
- Excludes religious beliefs concerning marriage, sexuality, and gender identity from IRS determinations.
- Protects religious organizations from discrimination when applying for or receiving federal financial assistance.
- Ensures religious organizations can maintain employment practices consistent with their religious beliefs.
- Recognizes and incorporates existing legal protections like the Civil Rights Act, ADA, RFRA, and the First Amendment.
Who is affected
- Charitable organizations
- Religious organizations
- Federal government agencies
- Tax-exempt organizations
- Applicants for federal grants and loans
Notable changes
- Broadens the interpretation of ‘religious purpose’ under tax law.
- Explicitly protects religious organizations’ beliefs on sensitive social issues.
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Primary sponsor
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119th CONGRESS — 2d Session
H. R. 8117
IN THE HOUSE OF REPRESENTATIVES
A BILL
To ensure fair treatment of certain charitable organizations and recipients of Federal financial assistance, and for other purposes.
This Act may be cited as the Fair Treatment of Religious Organizations Act of 2026
.
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.
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.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
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.