,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ccbc  ,,in ,,the ,,house ,,of  
,,representatives  ,june #ah1 #bjai,mrs4
 ,carolyn ,b4 ,maloney of ,new ,york    
7for herself and ,mr4 ,clyburn7         
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
repeal certain rules related to the     
determination of unrelated business     
taxable income1 to provide that         
reimbursements for costs of using       
passenger automobiles for charitable    
organizations are excluded from gross   
income1 to make the employer credit for 
paid family and medical leave available 
to tax-exempt eligible employers1 and   
for other purposes4  #a4 ,short title   
,this ,act may be cited as the          
,nonprofit ,relief ,act of #bjai4  #b4  
,repeal of requirement that unrelated   
business taxable income be computed     
separately for each trade or business   
activity  7a7 ,in general ,section      

#eab7;a7 of the ,internal ,revenue ,code
 of #aihf is amended by striking        
paragraph 7#f74  7b7 ,effective date    
,the amendment made by this section     
shall take effect as if included in     
section #acgjb of ,public ,law #aae-ig4 
#c4 ,mileage reimbursements to          
charitable volunteers excluded from     
gross income  7a7 ,in general ,part     
,,iii of subchapter ,b of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting after section     
#aci;,g the following new section3      
#aci;,h4 ,mileage reimbursements to     
charitable volunteers  7a7 ,in general  
,gross income of an individual does not 
include amounts received from an        
organization described in section       
#agj7;c7 as reimbursement of operating  
expenses with respect to use of a       
passenger automobile for the benefit of 
such organization4 ,the preceding       
sentence shall apply only to the extent 
that such reimbursement would be        
deductible under this chapter if section

 #bgd7;d7 were applied--  7#a7 by using 
the standard business mileage rate      
established under such section1 and     
7#b7 as if the individual were an       
employee of an organization not         
described in section #agj7;c74  7b7     
,application to volunteer services only 
,subsection 7a7 shall not apply with    
respect to any expenses relating to the 
performance of services for             
compensation4  7c7 ,no double benefit   
,subsection 7a7 shall not apply with    
respect to any expenses if the          
individual claims a deduction or credit 
for such expenses under any other       
provision of this title4  7d7 ,exemption
 from reporting requirements ,section   
#fjda shall not apply with respect to   
reimbursements excluded from income     
under subsection 7a74  4  7b7 ,clerical 
amendment ,the table of sections for    
part ,,iii of subchapter ,b of chapter  
#a of such ,code is amended by inserting
 after the item relating to section     
#aci;,g the following new item3  ,sec4  

#aci;,h4 ,mileage reimbursements to     
charitable volunteers4  4  7c7          
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjag4  #d4 ,employer credit for paid   
family and medical leave made available 
to tax-exempt eligible employers  7a7   
,in general ,section #de,s of the       
,internal ,revenue ,code of #aihf is    
amended by redesignating subsection 7i7 
as subsection 7j7 and by inserting after
 subsection 7h7 the following new       
subsection3  7i7 ,credit made available 
to tax-,exempt eligible employers  7#a7 
,in general ,in the case of a tax-exempt
 eligible employer1 there shall be      
treated as a credit allowable under     
subpart ,c 7and not allowable under this
 subpart7 the lesser of--  7,a7 the     
amount of the credit determined under   
this section with respect to such       
employer1 or  7,b7 the amount of the    
payroll taxes of the employer during the
 calendar year in which the taxable year

 begins4  7#b7 ,tax-exempt eligible     
employer ,for purposes of this          
subsection1 the term tax-exempt eligible
 employer means an eligible employer    
which is any organization described in  
section #eja7;c7 which is exempt from   
taxation under section #eja7;a74  7#c7  
,payroll taxes ,for purposes of this    
subsection-- 7,a7 ,in general ,the term 
payroll taxes means--  7i7 amounts      
required to be withheld from the        
employees of the tax-exempt eligible    
employer under section #cdja7;a71  7ii7 
amounts required to be withheld from    
such employees under section #caja7;b71 
and  7iii7 amounts of the taxes imposed 
on the tax-exempt eligible employer     
under section #caaa7;b74  7,b7 ,special 
rule ,a rule similar to the rule of     
section #bd7;d77#b77;,c7 shall apply for
 purposes of subparagraph 7,a74  7,c7   
,coordination with small employer health
 insurance credit ,the payroll taxes    
taken into account under this section   
with respect to any tax-exempt eligible 

employer for any taxable year shall be  
reduced by the amount of any credit     
allowable to such employer under section
 #de,r7f74  4  7b7 ,effective date ,the 
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjag4  #e4 ,increase in 
corporate income tax rate  7a7 ,in      
general ,section #aa7;b7 of the         
,internal ,revenue ,code of #aihf is    
amended by striking #ba percent and     
inserting #ba4jf percent4  7b7          
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4