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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 112020 · H.R. 1

Expanding application of tax on excess compensation within tax-exempt organizations

Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle C — Make America Win Again › Part 1 — Working Families over Elites

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The wording changed from Committee version to Passed the House. Removed words are struck through; added words are underlined.

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Committee version → Passed the House · Sec. 112020

(a) In general Section 4960(c)(2) is amended to read as follows: (2) Covered employee For purposes of this section, the term covered employee means any employee (including any former employee) of an applicable tax-exempt organization or any related person or governmental entity.. organization.. (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2025.

•HR 1 EHSEC. 112020

added wordsremoved wordsComparison computed by Public Law Tracker from the official text