S1420-118

Introduced

To amend the Internal Revenue Code of 1986 to provide for collegiate housing and infrastructure grants.

118th Congress Introduced May 3, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill creates charitable organizations permitted to make collegiate housing and infrastructure grants Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s)Treatment. It relies on grants, tax rate changes, compliance mandates, and procurement rules. The main policy areas are Education and Housing.

Who Benefits and How

Public beneficiaries or protected communities affected by the clause could face reduced risk.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Homeowners, tenants, or housing market participants affected by the bill would take on compliance duties, and Educational institutions and students affected by the bill would take on compliance duties.

Key Provisions

  • Creates charitable organizations permitted to make collegiate housing and infrastructure grants Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s)Treatment...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill creates charitable organizations permitted to make collegiate housing and infrastructure grants Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s)Treatment.

Key Policy Areas

Education, Housing

Primary Purpose

The bill creates charitable organizations permitted to make collegiate housing and infrastructure grants Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s)Treatment.

Policy Domains

Education Housing

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Public beneficiaries or protected communities affected by the clause:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Homeowners, tenants, or housing market participants affected by the bill
  • Educational institutions and students affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: is
Educational institutions and students affected by the bill:
Homeowners, tenants, or housing market participants affected by the bill:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
May 3, 2023

Mr. Cardin (for himself, Mrs. Capito, Mr. Carper, Mr. Boozman, …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Education Housing

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology