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H.R. 10148

U.S. House•In House Committee

Summary

H.R. 10148, the Safeguarding America’s Nonprofits Act, was introduced in the House on Aug 24, 2026 by Rep. Greg Steube (R) with 1 co-sponsor. It was referred to Ways And Means, and last saw action on Aug 24, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 10148 has 1 co-sponsor.

hb10148/introduced.txt
I
  119TH CONGRESS
  2D SESSION
  H. R. 10148
  To amend the Internal Revenue Code of 1986 to clarify that certain exemp-
  tions from Federal income tax are not treated as Federal financial
  assistance.
  IN THE HOUSE OF REPRESENTATIVES
  AUGUST 24, 2026
  Mr. STEUBE (for himself and Ms. DELBENE) introduced the following bill;
  which was referred to the Committee on Ways and Means
  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.
  1  Be it enacted by the Senate and House of Representa-
  2 tives of the United States of America in Congress assembled,
  3     SECTION 1. SHORT TITLE.
  4  This Act may be cited as the ‘‘Safeguarding Amer-
  5 ica’s Nonprofits Act’’.
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  2
  1     SEC. 2. CERTAIN EXEMPTIONS FROM FEDERAL INCOME
  2  TAX NOT TREATED AS FEDERAL FINANCIAL
  3  ASSISTANCE.
  4  (a) IN GENERAL.—Section 501 of the Internal Rev-
  5 enue Code of 1986 is amended by adding at the end the
  6 following new subsection:
  7  ‘‘(s) CERTAIN EXEMPTIONS NOT TREATED AS FED-
  8     ERAL FINANCIAL ASSISTANCE.—In the case of any orga-
  9 nization described in subsection (c) or (d) or any organiza-
  10 tion described in section 401(a), for purposes of any Fed-
  11 eral law, rule, or regulation, unless explicitly provided oth-
  12 erwise, the term ‘Federal financial assistance’, or any
  13 other term referring to assistance provided by the Federal
  14 Government, shall not include any exemption from the
  15 taxes imposed by this subtitle.’’.
  16  (b) RULE OF CONSTRUCTION.—Nothing in this sec-
  17 tion or the amendments made by this section shall be con-
  18 strued to imply that an exemption from Federal income
  19 taxes under section 501(a) of the Internal Revenue Code
  20 of 1986 constituted assistance from the Federal Govern-
  21 ment for periods before the date of the enactment of this
  22 Act.
  Æ
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  •HR 10148 IH
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Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-08-24
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to clarify that certain exemptions from Federal income tax are not treated as Federal financial assistance.

Sponsors

Rep. Greg Steube (R) sponsors H.R. 10148, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 10148 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Aug 24, 2026 · 1,160 Bills

Actions

H.R. 10148 has taken 2 actions since Aug 24, 2026.

ChamberAction
Aug 24, 2026
House
Introduced in House
Aug 24, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 10148 has not gone to a roll call.

Titles

H.R. 10148 goes by 3 titles, 1 of them short titles.

  • Safeguarding America’s Nonprofits Act — Display Title
  • Safeguarding America’s Nonprofits Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to clarify that certain exemptions from Federal income tax are not treated as Federal financial assistance. — Official Title as Introduced

Classification

The Congressional Research Service files H.R. 10148 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 10148’s is Taxation.

hr10148/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 10148, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 135 (Monday, August 24, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. STEUBE:H.R. 10148.Congress has the power to enact this legislation pursuantto the following:Article I Section 8[Page H5252]

Source: congress.gov · legiscan.com