HR 2355 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
Collegiate Housing and Infrastructure Act of 2025
To amend the Internal Revenue Code of 1986 to provide for collegiate housing and infrastructure grants.
Summary
This bill amends the Internal Revenue Code to clarify that tax-exempt charitable and educational organizations can make grants for collegiate housing and infrastructure improvements without losing their tax-exempt status. The grants are defined as funds to provide, improve, operate, or maintain housing property used primarily by full-time students at colleges and universities, and may include social, recreational, or private purposes typically associated with dormitories. The bill allows grants to organizations that hold title to property exclusively for the benefit of colleges or universities. Physical fitness facilities are excluded from qualifying grants. The change applies to grants made in taxable years after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
23 cosponsors
- Rep. Aderholt, Robert B. [R-AL-4] (R-AL)
- Rep. Craig, Angie [D-MN-2] (D-MN)
- Rep. Davis, Danny K. [D-IL-7] (D-IL)
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA)
- Rep. DeSaulnier, Mark [D-CA-10] (D-CA)
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Rep. Fry, Russell [R-SC-7] (R-SC)
- Rep. Haridopolos, Mike [R-FL-8] (R-FL)
- Rep. Hinson, Ashley [R-IA-2] (R-IA)
- Rep. Johnson, Dusty [R-SD-At Large] (R-SD)
- Rep. Kelly, Mike [R-PA-16] (R-PA)
- Rep. Kustoff, David [R-TN-8] (R-TN)
- Rep. Lee, Susie [D-NV-3] (D-NV)
- Rep. Mann, Tracey [R-KS-1] (R-KS)
- Rep. McBath, Lucy [D-GA-6] (D-GA)
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Rep. Rogers, Mike D. [R-AL-3] (R-AL)
- Rep. Rouzer, David [R-NC-7] (R-NC)
- Rep. Schmidt, Derek [R-KS-2] (R-KS)
- Rep. Sessions, Pete [R-TX-17] (R-TX)
- Rep. Sewell, Terri A. [D-AL-7] (D-AL)
- Rep. Thompson, Glenn [R-PA-15] (R-PA)
- Rep. Williams, Roger [R-TX-25] (R-TX)
Actions (2)
- Mar 26, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 26, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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. <all>
Comments