U.S. Congress legislation · 119th Congress
HB10148: Safeguarding America’s Nonprofits Act
Status: In committee, August 24, 2026
To amend the Internal Revenue Code of 1986 to clarify that certain exemptions from Federal income tax are not treated as Federal financial assistance.
What the bill says
To amend the Internal Revenue Code of 1986 to clarify that certain exemptions from Federal income tax are not treated as Federal financial assistance.
From the introduced text, August 24, 2026:
A BILL To amend the Internal Revenue Code of 1986 to clarify that certain exemptions from Federal income tax are not treated as Federal financial assistance. SECTION 1. Short title This Act may be cited as the Safeguarding America's Nonprofits Act . SECTION 2. Certain exemptions from Federal income tax not treated as Federal financial assistance (a) In general Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s) Certain exemptions not treated as Federal financial assistance In the case of any organization described in subsection (c) or (d) or any organization described in section 401(a), for purposes of any Federal law, rule, or regulation, unless explicitly provided otherwise, the term Federal financial assistance , or any other term referring to assistance provided by the Federal Government, shall not include any exemption from the taxes imposed by this subtitle. . (b) Rule of construction Nothing in this section or the amendments made by this section shall be construed to imply that an exemption from Federal income taxes under section 501(a) of the Internal Revenue Code of 1986 constituted assistance from the Federal Government for periods before the date of the enactment of this Act.
Sponsors
- Greg Steube (R, HD-FL-17) · primary sponsor
- Suzan DelBene (D, HD-001)
- Blake Moore (R, HD-UT-1)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10148?
- HB10148 is a bill in Congress (119th Congress): Safeguarding America’s Nonprofits Act.
- What does HB10148 do?
- In its own words: To amend the Internal Revenue Code of 1986 to clarify that certain exemptions from Federal income tax are not treated as Federal financial assistance.
- What is the status of HB10148?
- In committee as of August 24, 2026. Latest action: Referred to the House Committee on Ways and Means. (August 24, 2026).
- Who sponsored HB10148?
- Greg Steube (R, HD-FL-17), with 2 co-sponsors.
- Where is the official record for HB10148?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10148
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.