Expressing the sense of Congress that tax-exempt fraternal benefit societies have historically provided and continue to provide critical benefits to the people and communities of the United States.
- Bill Number
- H.Con.Res. 4
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-01-28: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-06-25T08:07:18Z
AI-Generated Summary
Purpose
This concurrent resolution (H. Con. Res. 4) expresses the sense of Congress recognizing the historical and ongoing contributions of tax-exempt fraternal benefit societies to U.S. communities. It highlights their role as mutual aid organizations that provide financial benefits, charitable activities, and social support, while affirming the value of their tax-exempt status.
Key Provisions
The resolution includes background "Whereas" clauses outlining the history and benefits of fraternal benefit societies, followed by a formal "Resolved" section stating Congress's sense on four main points:
- Fraternal benefit societies serve as a successful private-sector system for economic and social support, addressing needs that might otherwise go unmet.
- Providing benefits like life, health, accident, or other insurance to members (under section 501(c)(8) of the Internal Revenue Code) is essential to fund their charitable and community activities.
- These societies have evolved since their tax exemption was established in 1909 to better meet modern needs.
- Their tax exemption continues to deliver significant value to the U.S., and their work should be encouraged and promoted.
Significant Changes to Existing Law
This is a non-binding concurrent resolution, so it introduces no changes to existing laws or policies. It reaffirms support for the current tax exemption under section 501(c)(8) of the Internal Revenue Code (which exempts qualifying fraternal benefit societies from federal income tax) but does not amend or alter it.
Potential Impacts
- On government agencies: May indirectly support the Internal Revenue Service (IRS) in maintaining the tax-exempt status of these organizations without increasing administrative burdens; it could reduce reliance on government safety net programs by promoting private mutual aid.
- On citizens and communities: Reinforces the role of these societies in providing financial security, charitable giving (valued at over $3.8 billion annually), educational programs, and volunteer efforts to about 7 million members and local communities, potentially enhancing social cohesion and addressing unmet local needs.
- On international relations: No direct impacts, as the resolution focuses solely on domestic U.S. organizations and activities.
Main Stakeholders Affected
- Fraternal benefit societies: Organizations like local chapters of groups such as the Elks or Moose, which operate under a volunteer, chapter-based model to provide insurance benefits and community services.
- Members and volunteers: Approximately 7 million individuals who participate in these societies for mutual aid, financial protection, and community involvement.
- Local communities: Beneficiaries of charitable activities, educational programs, and social support that strengthen community safety and quality of life.
- Government entities: The IRS and federal policymakers, as the resolution endorses the ongoing tax exemption and private-sector relief for public services.
Notable Legal, Constitutional, or Political Implications
- Legal: As a concurrent resolution, it has no force of law and cannot enforce changes, but it serves as a formal congressional statement that could influence future tax policy debates or IRS interpretations of section 501(c)(8).
- Constitutional: Aligns with Congress's broad authority under Article I to express views on fiscal matters, without raising separation of powers issues since it does not mandate action.
- Political: Bipartisan sponsorship (from over 50 representatives) signals strong congressional consensus to promote these societies, potentially shielding their tax status from reform efforts and encouraging similar private-sector models in social policy discussions.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (111)
Rep. Moore, Gwen [D-WI-4], Rep. Feenstra, Randy [R-IA-4], Rep. Sewell, Terri A. [D-AL-7], Rep. Carey, Mike [R-OH-15], Rep. Boyle, Brendan F. [D-PA-2], Rep. Miller, Carol D. [R-WV-1], Rep. Panetta, Jimmy [D-CA-19], Rep. Fitzgerald, Scott [R-WI-5], Rep. Scott, David [D-GA-13], Rep. Tenney, Claudia [R-NY-24], Rep. Davis, Danny K. [D-IL-7], Rep. Hudson, Richard [R-NC-9], Rep. Beatty, Joyce [D-OH-3], Rep. Estes, Ron [R-KS-4], Rep. Beyer, Donald S. [D-VA-8], Rep. Steil, Bryan [R-WI-1], Rep. McCollum, Betty [D-MN-4], Rep. Moore, Blake D. [R-UT-1], Rep. DelBene, Suzan K. [D-WA-1], Rep. Garbarino, Andrew R. [R-NY-2], Rep. Pettersen, Brittany [D-CO-7], Rep. Kelly, Mike [R-PA-16], Rep. Sánchez, Linda T. [D-CA-38], Rep. Murphy, Gregory F. [R-NC-3], Rep. Dean, Madeleine [D-PA-4], Rep. Fitzpatrick, Brian K. [R-PA-1], Rep. Stevens, Haley M. [D-MI-11], Rep. Malliotakis, Nicole [R-NY-11], Rep. Pocan, Mark [D-WI-2], Rep. Hurd, Jeff [R-CO-3], Rep. Larson, John B. [D-CT-1], Rep. Moolenaar, John R. [R-MI-2], Rep. Garcia, Sylvia R. [D-TX-29], Rep. Huizenga, Bill [R-MI-4], Rep. Cleaver, Emanuel [D-MO-5], Rep. Fischbach, Michelle [R-MN-7], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Smucker, Lloyd [R-PA-11], Rep. Craig, Angie [D-MN-2], Rep. Kim, Young [R-CA-40], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Barr, Andy [R-KY-6], Rep. Budzinski, Nikki [D-IL-13], Rep. Yakym, Rudy [R-IN-2], Rep. Gottheimer, Josh [D-NJ-5], Rep. Bost, Mike [R-IL-12], Rep. Himes, James A. [D-CT-4], Rep. Guthrie, Brett [R-KY-2], Rep. Quigley, Mike [D-IL-5], Rep. Emmer, Tom [R-MN-6] and 61 more
Recent Actions
- 2025-01-28: Referred to the House Committee on Ways and Means.
- 2025-01-28: Submitted in House
Bill Versions
- Expressing the sense of Congress that tax-exempt fraternal benefit societies have historically provided and continue to provide critical benefits to the people and communities of the United States. — issued 2025-01-28 — PDF (4 pages)