119-hr2355

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2355 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2355

 To amend the Internal Revenue Code of 1986 to provide for collegiate 
 housing and infrastructure grants.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 26, 2025

Mr. Moore of Utah (for himself, Ms. Sewell, Mr. Fitzpatrick, Mr. Davis 
 of Illinois, Mr. Kelly of Pennsylvania, and Ms. Lee of Nevada) 
 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 provide for collegiate 
 housing and infrastructure grants.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Collegiate Housing and 
Infrastructure Act of 2025''.

SEC. 2. CHARITABLE ORGANIZATIONS PERMITTED TO MAKE COLLEGIATE HOUSING 
 AND INFRASTRUCTURE GRANTS.

    (a) In General.--

Section 501 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
 ``

    (s) Treatment of Organizations Making Collegiate Housing and 
Infrastructure Improvement Grants.--
 ``

    (1) In general.--For purposes of subsection
            (c) (3) and 
 sections 170
            (c) (2)
        (B) , 2055

    (a)

    (2) , and 2522

    (a)

    (2) , an 
 organization shall not fail to be treated as organized and 
 operated exclusively for charitable or educational purposes 
 solely because such organization makes collegiate housing and 
 infrastructure grants to an organization described in 
 subsection
            (c) (7) which applies the grant to its collegiate 
 housing property.
 ``

    (2) Housing and infrastructure grants.--For purposes of 
 paragraph

    (1) , collegiate housing and infrastructure grants are 
 grants to provide, improve, operate, or maintain collegiate 
 housing property that may involve more than incidental social, 
 recreational, or private purposes, so long as such grants are 
 for purposes that would be permissible for a dormitory or other 
 residential facility of the college or university with which 
 the collegiate housing property is associated. A grant shall 
 not be treated as a collegiate housing and infrastructure grant 
 for purposes of paragraph

    (1) to the extent that such grant is 
 used to provide physical fitness facilities.
 ``

    (3) Collegiate housing property.--For purposes of this 
 subsection, collegiate housing property is property in which, 
 at the time of a grant or following the acquisition, lease, 
 construction, or modification of such property using such 
 grant, substantially all of the residents are full-time 
 students at the college or university in the community where 
 such property is located.
 ``

    (4) Grants to certain organizations holding title to 
 property, etc.--For purposes of this subsection, a collegiate 
 housing and infrastructure grant to an organization described 
 in subsection
            (c) (2) or
            (c) (7) holding title to property 
 exclusively for the benefit of an organization described in 
 subsection
            (c) (7) shall be considered a grant to the 
 organization described in subsection
            (c) (7) for whose benefit 
 such property is held.''.

    (b) Effective Date.--The amendment made by this section shall apply 
to grants made in taxable years ending after the date of the enactment 
of this Act.
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