I 

117TH CONGRESS 

1ST SESSION H. R. 6226 

To amend the Internal Revenue Code of 1986 to allow for deductions for 

transfers from estates or gifts to certain cemeteries. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 9, 2021 

Mr. KIND (for himself and Mr. SMITH of Missouri) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Grave Injustice Parity 

5 Act’’. 

6 SEC. 2. DEDUCTIONS FOR TRANSFERS FROM ESTATES OR 

7 GIFTS TO CERTAIN CEMETERIES. 

8 (a) ESTATES.—Section 2055(a) of the Internal Rev9 enue Code of 1986 is amended by striking ‘‘or’’ at the 

10 end of paragraph (4), by striking the period at the end 


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1 of paragraph (5) and inserting ‘‘; or’’, and by inserting 

2 after paragraph (5) the following new paragraph: 

3 ‘‘(6) to a cemetery company owned and oper4 ated exclusively for the benefit of its members, or 

5 any corporation chartered solely for burial purposes 

6 as a cemetery corporation and not permitted by its 

7 charter to engage in any business not necessarily in8 cident to that purpose, if such company or corpora9 tion is not operated for profit and no part of the net 

10 earnings of such company or corporation inures to 

11 the benefit of any private shareholder or indi12 vidual.’’. 

13 (b) GIFTS.— 

14 (1) RESIDENTS.—Section 2522(a) of the Inter15 nal Revenue Code of 1986 is amended by striking 

16 the period at the end of paragraph (4) and inserting 

17 ‘‘; or’’, and by inserting after paragraph (4) the fol18 lowing new paragraph: 

19 ‘‘(5) a cemetery company owned and operated 

20 exclusively for the benefit of its members, or any 

21 corporation chartered solely for burial purposes as a 

22 cemetery corporation and not permitted by its char23 ter to engage in any business not necessarily inci24 dent to that purpose, if such company or corporation 

25 is not operated for profit and no part of the net 


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1 earnings of such company or corporation inures to 

2 the benefit of any private shareholder or indi3 vidual.’’. 

4 (2) NONRESIDENTS.—Section 2522(b) of the 

5 Internal Revenue Code of 1986 is amended by strik6 ing the period at the end of paragraph (5) and in7 serting ‘‘; or’’, and by inserting after paragraph (5) 

8 the following new paragraph: 

9 ‘‘(6) a cemetery company owned and operated 

10 exclusively for the benefit of its members, or any 

11 corporation chartered solely for burial purposes as a 

12 cemetery corporation and not permitted by its char13 ter to engage in any business not necessarily inci14 dent to that purpose, if such company or corporation 

15 is not operated for profit and no part of the net 

16 earnings of such company or corporation inures to 

17 the benefit of any private shareholder or indi18 vidual.’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply with respect to taxable years begin21 ning after the date of enactment of this Act. 

22 SEC. 3. DISTRIBUTIONS OF PRIVATE FOUNDATIONS TO 

23 CEMETERIES. 

24 (a) TAXES ON FAILURE TO DISTRIBUTE INCOME.— 

25 Section 4942(g)(1)(A) of the Internal Revenue Code of 


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1 1986 is amended by inserting ‘‘to a cemetery company de2 scribed in section 170(c)(5) or’’ after ‘‘paid’’. 

3 (b) TAXES ON TAXABLE EXPENDITURES.—Section 

4 4945(d)(4)(A) is amended by striking ‘‘or’’ at the end of 

5 clause (ii) and by adding at the end the following new 

6 clause: 

7 ‘‘(iv) is a cemetery company described 

8 in section 170(c)(5), or’’. 

9 (c) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply with respect to distributions made 

11 after the date of the enactment of this Act. 

Æ 


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