United StatesProperty-transfer tax rules would cover certain tax-exempt organizations
After enactment, transfers of property that has gained value to political organizations and certain other tax-exempt groups would fall under section 84’s tax rules.
What it does
Tax rules for transferring property that gained value would cover political organizations and certain other tax-exempt groups, for transfers after enactment in tax years ending after enactment.
Argument forApplying the same property-transfer rules to political organizations and the listed tax-exempt groups could make their tax treatment more consistent.
Argument againstPeople transferring property may need to check the recipient’s tax category to know whether these transfer rules apply.
More detail
Section 84’s tax rules would apply to property transfers to the listed organizations. Covered recipients are political organizations defined in section 527(e)(1) and tax-exempt groups listed in sections 501(c)(4), (5), and (6). The rules concern property that has gained value. The rules would apply to transfers after enactment, in tax years ending after enactment.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Oct 1Introduced in HouseLatest
- Oct 1Referred to the House Committee on Ways and Means.Introduced
Taxes & Budget