Adds a provision to the tax-exempt status rules in Section 501 of the Internal Revenue Code stating that certain religious beliefs about marriage, sexuality, and gender identity are not treated as inconsistent with law or public policy.

• Adds a new subsection (s) to Section 501 of the Internal Revenue Code.
• Provides that religious beliefs or practices concerning marriage, sexuality, or gender identity are not treated as inconsistent with law or public policy.
• Provides that a belief is not disqualified as religious merely because it is not compelled by or central to a system of religion.
• Applies to taxable years beginning after December 31, 2025.

• Ways and Means Committee (House)

Taxation