HR 7087 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.
To amend the Internal Revenue Code of 1986 to allow for deductions for transfers from estates or gifts to certain cemeteries.
Summary
This bill amends the Internal Revenue Code to allow charitable tax deductions for gifts and estate transfers to non-profit cemetery companies and corporations. Specifically, it permits deductions for donations to cemetery organizations that are owned and operated exclusively for their members' benefit and do not operate for profit. The bill also allows private foundations to distribute funds to qualifying cemetery organizations without incurring certain federal taxes on failure to distribute income or taxable expenditures. These changes apply to transfers and distributions made after the bill's enactment, with the deductions available in taxable years beginning after that date. The amendments essentially grant cemetery organizations the same charitable deduction treatment as other qualifying non-profit organizations.
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)
2 cosponsors
Money behind the sponsor
Top reported contributors to Nathaniel Moran’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $50,200
- DRAKE $13,200
- LEDWELL & SONS ENTERPRISES, INC. $9,900
- PELTIER AUTO GROUP $9,500
- CITIZENS 1ST BANK $7,100
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Nathaniel Moran → · Outside spending →
Actions (2)
- Jan 15, 2026 Referred to the House Committee on Ways and Means. · house
- Jan 15, 2026 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.
Full text
IN THE HOUSE OF REPRESENTATIVES
January 15, 2026
Mr. Moran (for himself and Ms. Sewell) 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 allow for deductions for transfers from estates or gifts to certain cemeteries.
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 “Grave Injustice Parity Act”.
SEC. 2. DEDUCTIONS FOR TRANSFERS FROM ESTATES OR GIFTS TO CERTAIN CEMETERIES.
(a) Estates.—Section 2055(a) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting “; or”, and by inserting after paragraph (5) the following new paragraph:
“(6) to a cemetery company owned and operated exclusively for the benefit of its members, or any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, if such company or corporation is not operated for profit and no part of the net earnings of such company or corporation inures to the benefit of any private shareholder or individual.”.
(b) Gifts.—
(1) Residents.—Section 2522(a) of the Internal Revenue Code of 1986 is amended by striking the period at the end of paragraph (4) and inserting “; or”, and by inserting after paragraph (4) the following new paragraph:
“(5) a cemetery company owned and operated exclusively for the benefit of its members, or any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, if such company or corporation is not operated for profit and no part of the net earnings of such company or corporation inures to the benefit of any private shareholder or individual.”.
(2) Nonresidents.—Section 2522(b) of the Internal Revenue Code of 1986 is amended by striking the period at the end of paragraph (5) and inserting “; or”, and by inserting after paragraph (5) the following new paragraph:
“(6) a cemetery company owned and operated exclusively for the benefit of its members, or any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, if such company or corporation is not operated for profit and no part of the net earnings of such company or corporation inures to the benefit of any private shareholder or individual.”.
(c) Effective Date.—The amendments made by this section shall apply with respect to taxable years beginning after the date of enactment of this Act.
SEC. 3. DISTRIBUTIONS OF PRIVATE FOUNDATIONS TO CEMETERIES.
(a) Taxes on Failure To Distribute Income.—Section 4942(g)(1)(A) of the Internal Revenue Code of 1986 is amended by inserting “to a cemetery company described in section 170(c)(5) or” after “paid”.
(b) Taxes on Taxable Expenditures.—Section 4945(d)(4)(A) is amended by striking “or” at the end of clause (ii) and by adding at the end the following new clause:
“(iv) is a cemetery company described in section 170(c)(5), or”.
(c) Effective Date.—The amendments made by this section shall apply with respect to distributions made after the date of the enactment of this Act. <all>
Comments