Protecting Religious Expression Against Censorship and Harassment Act of 2016

Protecting Religious Expression Against Censorship and Harassment Act of 2016

This bill amends the Internal Revenue Code to specify that churches, their integrated auxiliaries, and conventions or associations of churches may not be denied treatment as an entity organized and operated exclusively for a religious purpose or be deemed to have participated in or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office because of the content, preparation, or presentation of any homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings.

The bill also: (1) repeals the authority of the Internal Revenue Service to seek an injunction related to flagrant political expenditures of section 501(c)(3) tax-exempt organizations, (2) specifies that a member or leader of a religious organization may express personal views on political matters or elections for public office during a regular religious service as long as the views are not disseminated beyond the members and guests assembled together at the service, and (3) specifies that it does not permit any disbursements for electioneering communications or expenditures prohibited by the Federal Election Campaign Act of 1971.

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6086 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 6086

  To amend the Internal Revenue Code of 1986 to protect the religious 
 free exercise and free speech rights of churches and other houses of 
                                worship.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 20, 2016

 Mr. Lamborn 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 protect the religious 
 free exercise and free speech rights of churches and other houses of 
                                worship.

    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 ``Protecting Religious Expression 
Against Censorship and Harassment Act of 2016''.

SEC. 2. HOUSES OF WORSHIP PERMITTED TO ENGAGE IN RELIGIOUS FREE 
              EXERCISE AND FREE SPEECH ACTIVITIES, ETC.

    (a) In General.--Section 501 of the Internal Revenue Code of 1986 
is amended by redesignating subsections (q) and (r) as subsections (r) 
and (s), respectively, and by inserting after subsection (p) the 
following new subsection:
    ``(q) Rule Relating to Houses of Worship.--An organization 
described in section 170(b)(1)(A)(i) or section 508(c)(1)(A) shall not 
fail to be treated as organized and operated exclusively for a 
religious purpose, nor shall it be deemed to have participated in, or 
intervened in any political campaign on behalf of (or in opposition to) 
any candidate for public office, for purposes of subsection (c)(3) or 
section 170(c)(2), 2055, 2106, 2522, or 4955 because of the content, 
preparation, or presentation of any homily, sermon, teaching, 
dialectic, or other presentation made during religious services or 
gatherings.''.
    (b) Repeal of Injunction Authority Relating to Flagrant Political 
Expenditures of Section 501(c)(3) Organizations.--
            (1) In general.--Section 7409 of the Internal Revenue Code 
        of 1986 is hereby repealed.
            (2) Conforming amendments.--
                    (A) Section 7410 of such Code is redesignated as 
                section 7409.
                    (B) The table of sections for subchapter A of 
                chapter 76 of such Code is amended by striking the item 
                relating to section 7409 and redesignating the item 
                relating to section 7410 as 7409.
    (c) Effective Date.--The amendment made by this section shall take 
effect upon the date of enactment of this Act.

SEC. 3. CAMPAIGN FINANCE LAWS UNAFFECTED.

    No member or leader of an organization described in section 501(q) 
of the Internal Revenue Code of 1986 (as added by section 2) shall be 
prohibited from expressing personal views on political matters or 
elections for public office during regular religious services, so long 
as these views are not disseminated beyond the members and guests 
assembled together at the service. For purposes of the preceding 
sentence, dissemination beyond the members and guests assembled 
together at a service includes a mailing that results in more than an 
incremental cost to the organization and any electioneering 
communication under section 304(f) of the Federal Election Campaign Act 
of 1971 (2 U.S.C. 434(f)). Nothing in the amendment made by section 
2(a) shall be construed to permit any disbursements for electioneering 
communications or expenditures prohibited by the Federal Election 
Campaign Act of 1971.
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