This Act may be cited as the Fair Treatment of Religious Organizations Act of 2026.

(a) In general Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s) Determination of religious purpose For purposes of this section— (1) a religious belief or practice concerning marriage, sexuality, or gender identity shall not be treated as being inconsistent with law or public policy, and (2) a belief shall not fail to be treated as a religious belief merely because such belief is not compelled by or central to a system of religion.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.