H.R. 9722 — what changed
Fair Treatment of Religious Organizations Act of 2026
From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.
Sec. 2 Determination of religious purpose for purposes of tax-exempt status
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—For purposes of this section—
“(1) a religious belief or practice concerning marriage, sexuality, or gender identity shall not be treated as being inconsistent with law or public policy, and
“(2) a belief shall not fail to be treated as a religious belief merely because such belief is not compelled by or central to a system of religion.”
changed
Effective date— The amendments amendment made by this section shall apply to taxable years beginning after December 31, 2025.