,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bdba  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #h1 #bjba,mrs4 
,murphy ( ,florida 7= h]self & ,mr4     
,w5/rup7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = collegiate  
h\s+ & infra/ructure grants4  #a4 ,%ort 
title ,?is ,act may be cit$ z !         
,collegiate ,h\s+ & ,infra/ructure ,act 
( #bjba4  #b4 ,*>itable organizations   
p]mitt$ to make collegiate h\s+ &       
infra/ructure grants  7a7 ,9 g5]al      
,section #eja ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new subsection3  7s7 ,treatm5t ( 
organizations mak+ collegiate h\s+ &    
infra/ructure improvem5t grants  7#a7 ,9
 g5]al ,= purposes ( subsection 7c77#c7 
& sections #agj7;c77#b77;,b71           
#bjee7;a77#b71 & #bebb7;a77#b71 an      
organization %all n fail to be treat$ z 
organiz$ & op]at$ exclusively = *>itable
 or educational purposes solely because 

su* organization makes collegiate h\s+ &
 infra/ructure grants to an organization
 describ$ 9 subsection 7c77#g7 :i*      
applies ! grant to its collegiate h\s+  
prop]ty4  7#b7 ,h\s+ & infra/ructure    
grants ,= purposes ( p>agraph 7#a71     
collegiate h\s+ & infra/ructure grants  
are grants to provide1 improve1 op]ate1 
or ma9ta9 collegiate h\s+ prop]ty t may 
involve m ?an incid5tal social1         
recreational1 or private purposes1 s    
long z su* grants are = purposes t w\ld 
be p]missible = a dormitory or o!r      
resid5tial facility ( ! college or      
univ]sity ) :i* ! collegiate h\s+       
prop]ty is associat$4 ,a grant %all n be
 treat$ z a collegiate h\s+ &           
infra/ructure grant = purposes (        
p>agraph 7#a7 to ! ext5t t su* grant is 
us$ to provide physical fitness         
facilities4  7#c7 ,collegiate h\s+      
prop]ty ,= purposes ( ?is subsection1   
collegiate h\s+ prop]ty is prop]ty 9    
:i*1 at ! "t ( a grant or foll[+ !      
acquisition1 lease1 con/ruction1 or     

modification ( su* prop]ty us+ su*      
grant1 sub/antially all ( ! resid5ts are
 full-"t /ud5ts at ! college or         
univ]sity 9 ! community :]e su* prop]ty 
is locat$4  7#d7 ,grants to c]ta9       
organizations hold+ title to prop]ty1   
etc ,= purposes ( ?is subsection1 a     
collegiate h\s+ & infra/ructure grant to
 an organization describ$ 9 subsection  
7c77#b7 or 7c77#g7 hold+ title to       
prop]ty exclusively = ! b5efit ( an     
organization describ$ 9 subsection      
7c77#g7 %all be consid]$ a grant to !   
organization describ$ 9 subsection      
7c77#g7 = ^: b5efit su* prop]ty is held4
  4  7b7 ,effective date ,! am5dm5t made
 by ?is section %all apply to grants    
made 9 taxable ye>s end+ aft] ! date ( !
 enactm5t ( ?is ,act4