I 
114TH CONGRESS 
2D SESSION 
H. R. 6086 
To amend the Internal Revenue Code of 1986 to protect the religious free 
exercise and free speech rights of churches and other houses of worship. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 20, 2016 
Mr. LAMBORN 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 protect 
the religious free exercise and free speech rights of 
churches and other houses of worship. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Protecting Religious 
Expression Against Censorship and Harassment Act of 
2016’’. 
VerDate Sep 11 2014 
22:56 Sep 21, 2016
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6086.IH
H6086
sradovich on DSK3GMQ082PROD with BILLS
SEC. 2. HOUSES OF WORSHIP PERMITTED TO ENGAGE IN 
RELIGIOUS 
FREE 
EXERCISE 
AND 
FREE 
SPEECH ACTIVITIES, ETC. 
(a) IN GENERAL.—Section 501 of the Internal Rev-
enue Code of 1986 is amended by redesignating sub-
sections (q) and (r) as subsections (r) and (s), respectively, 
and by inserting after subsection (p) the following new 
subsection: 
‘‘(q) RULE RELATING TO HOUSES OF WORSHIP.— 
An organization described in section 170(b)(1)(A)(i) or 
section 508(c)(1)(A) shall not fail to be treated as orga-
nized and operated exclusively for a religious purpose, nor 
shall it be deemed to have participated in, or intervened 
in any political campaign on behalf of (or in opposition 
to) any candidate for public office, for purposes of sub-
section (c)(3) or section 170(c)(2), 2055, 2106, 2522, or 
4955 because of the content, preparation, or presentation 
of any homily, sermon, teaching, dialectic, or other presen-
tation made during religious services or gatherings.’’. 
(b) REPEAL OF INJUNCTION AUTHORITY RELATING 
TO FLAGRANT POLITICAL EXPENDITURES OF SECTION 
501(c)(3) ORGANIZATIONS.— 
(1) IN GENERAL.—Section 7409 of the Internal 
Revenue Code of 1986 is hereby repealed. 
(2) CONFORMING AMENDMENTS.— 
VerDate Sep 11 2014 
22:56 Sep 21, 2016
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6086.IH
H6086
sradovich on DSK3GMQ082PROD with BILLS
(A) Section 7410 of such Code is redesig-
nated as section 7409. 
(B) The table of sections for subchapter A 
of chapter 76 of such Code is amended by strik-
ing the item relating to section 7409 and redes-
ignating the item relating to section 7410 as 
7409. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall take effect upon the date of enactment 
of this Act. 
SEC. 3. CAMPAIGN FINANCE LAWS UNAFFECTED. 
No member or leader of an organization described in 
section 501(q) of the Internal Revenue Code of 1986 (as 
added by section 2) shall be prohibited from expressing 
personal views on political matters or elections for public 
office during regular religious services, so long as these 
views are not disseminated beyond the members and 
guests assembled together at the service. For purposes of 
the preceding sentence, dissemination beyond the members 
and guests assembled together at a service includes a mail-
ing that results in more than an incremental cost to the 
organization and any electioneering communication under 
section 304(f) of the Federal Election Campaign Act of 
1971 (2 U.S.C. 434(f)). Nothing in the amendment made 
by section 2(a) shall be construed to permit any disburse-
VerDate Sep 11 2014 
22:56 Sep 21, 2016
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6086.IH
H6086
sradovich on DSK3GMQ082PROD with BILLS
ments for electioneering communications or expenditures 
prohibited by the Federal Election Campaign Act of 1971. 
Æ 
VerDate Sep 11 2014 
22:56 Sep 21, 2016
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H6086.IH
H6086
sradovich on DSK3GMQ082PROD with BILLS