,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ccbc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ah1 #bjai,mrs4 
,c>olyn ,b4 ,maloney ( ,new ,york 7=    
h]self & ,mr4 ,clyburn7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to repeal c]ta9 rules relat$ to ! 
det]m9ation ( unrelat$ bus9ess taxable  
income1 to provide t reimbursem5ts =    
co/s ( us+ pass5g] automobiles =        
*>itable organizations are exclud$ f    
gross income1 to make ! employ] cr$it = 
paid family & m$ical leave available to 
tax-exempt eligible employ]s1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,nonpr(it ,relief ,act (   
#bjai4  #b4 ,repeal ( requirem5t t      
unrelat$ bus9ess taxable income be      
comput$ sep>ately = ea* trade or bus9ess
 activity  7a7 ,9 g5]al ,section        
#eab7;a7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by /rik+ p>agraph 7#f74  
7b7 ,effective date ,! am5dm5t made by  

?is section %all take effect z if       
includ$ 9 section #acgjb ( ,public ,law 
#aae-ig4  #c4 ,mileage reimbursem5ts to 
*>itable volunte]s exclud$ f gross      
income  7a7 ,9 g5]al ,"p ,,iii (        
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #aci;,g ! foll[+ new      
section3  #aci;,h4 ,mileage             
reimbursem5ts to *>itable volunte]s  7a7
 ,9 g5]al ,gross income ( an individual 
does n include am\nts receiv$ f an      
organization describ$ 9 section #agj7;c7
 z reimbursem5t ( op]at+ exp5ses )      
respect to use ( a pass5g] automobile = 
! b5efit ( su* organization4 ,! prec$+  
s5t5ce %all apply only to ! ext5t t su* 
reimbursem5t w\ld be d$uctible "u ?is   
*apt] if section #bgd7;d7 7 appli$--    
7#a7 by us+ ! /&>d bus9ess mileage rate 
e/abli%$ "u su* section1 &  7#b7 z if ! 
individual 7 an employee ( an           
organization n describ$ 9 section       
#agj7;c74  7b7 ,application to volunte] 
s]vices only ,subsection 7a7 %all n     

apply ) respect to any exp5ses relat+ to
 ! p]=mance ( s]vices = comp5sation4    
7c7 ,no d\ble b5efit ,subsection 7a7    
%all n apply ) respect to any exp5ses if
 ! individual claims a d$uction or cr$it
 = su* exp5ses "u any o!r provision (   
?is title4  7d7 ,exemption f report+    
requirem5ts ,section #fjda %all n apply 
) respect to reimbursem5ts exclud$ f    
income "u subsection 7a74  4  7b7       
,cl]ical am5dm5t ,! table ( sections =  
"p ,,iii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci;,g ! foll[+ new  
item3  ,sec4 #aci;,h4 ,mileage          
reimbursem5ts to *>itable volunte]s4  4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjag4  #d4   
,employ] cr$it = paid family & m$ical   
leave made available to tax-exempt      
eligible employ]s  7a7 ,9 g5]al ,section
 #de,s ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$ by r$esignat+ subsection 
7i7 z subsection 7j7 & by ins]t+ aft]   

subsection 7h7 ! foll[+ new subsection3 
7i7 ,cr$it made available to tax-,exempt
 eligible employ]s  7#a7 ,9 g5]al ,9 !  
case ( a tax-exempt eligible employ]1   
!re %all be treat$ z a cr$it all[able "u
 subp>t ,c 7& n all[able "u ?is subp>t7 
! less] (--  7,a7 ! am\nt ( ! cr$it     
det]m9$ "u ?is section ) respect to su* 
employ]1 or  7,b7 ! am\nt ( ! payroll   
taxes ( ! employ] dur+ ! cal5d> ye> 9   
:i* ! taxable ye> beg9s4  7#b7          
,tax-exempt eligible employ] ,= purposes
 ( ?is subsection1 ! t]m tax-exempt     
eligible employ] means an eligible      
employ] :i* is any organization describ$
 9 section #eja7;c7 :i* is exempt f     
taxation "u section #eja7;a74  7#c7     
,payroll taxes ,= purposes ( ?is        
subsection-- 7,a7 ,9 g5]al ,! t]m       
payroll taxes means--  7i7 am\nts       
requir$ to be )held f ! employees ( !   
tax-exempt eligible employ] "u section  
#cdja7;a71  7ii7 am\nts requir$ to be   
)held f su* employees "u section        
#caja7;b71 &  7iii7 am\nts ( ! taxes    

impos$ on ! tax-exempt eligible employ] 
"u section #caaa7;b74  7,b7 ,special    
rule ,a rule simil> to ! rule ( section 
#bd7;d77#b77;,c7 %all apply = purposes (
 subp>agraph 7,a74  7,c7 ,coord9ation ) 
small employ] heal? insurance cr$it ,!  
payroll taxes tak5 into acc\nt "u ?is   
section ) respect to any tax-exempt     
eligible employ] = any taxable ye> %all 
be r$uc$ by ! am\nt ( any cr$it all[able
 to su* employ] "u section #de,r7f74  4 
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjag4  #e4   
,increase 9 corporate income tax rate   
7a7 ,9 g5]al ,section #aa7;b7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #ba p]c5t & ins]t+ #ba4jf      
p]c5t4  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4