Bill Sponsor
House Bill 1200
115th Congress(2017-2018)
Collegiate Housing and Infrastructure Act of 2017
Introduced
Introduced
Introduced in House on Feb 17, 2017
Overview
Text
Introduced in House 
Feb 17, 2017
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Introduced in House(Feb 17, 2017)
Feb 17, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 1200 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 1200


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


IN THE HOUSE OF REPRESENTATIVES

February 17, 2017

Mr. Sessions (for himself, Mr. Amodei, Mrs. Brooks of Indiana, Mr. Bucshon, Mr. Carter of Georgia, Ms. Clarke of New York, Mr. Cole, Mr. Ellison, Mr. Farenthold, Mr. Garamendi, Mr. Hill, Ms. Jenkins of Kansas, Mr. Kelly of Pennsylvania, Mr. Loebsack, Mr. Long, Mr. McNerney, Mr. Mullin, Mr. Poe of Texas, Mr. Price of North Carolina, Mr. Ryan of Ohio, Mr. Thompson of Pennsylvania, Mr. Turner, Mr. Veasey, Mr. Williams, Ms. Wilson of Florida, Mr. Yoho, and Mr. Young of Alaska) 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 2017”.

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.