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. 
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 ‘‘Grave Injustice Parity 
Act’’. 
SEC. 2. DEDUCTIONS FOR TRANSFERS FROM ESTATES OR 
GIFTS TO CERTAIN CEMETERIES. 
(a) ESTATES.—Section 2055(a) of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘or’’ at the 
end of paragraph (4), by striking the period at the end 
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of paragraph (5) and inserting ‘‘; or’’, and by inserting 
after paragraph (5) the following new paragraph: 
‘‘(6) to a cemetery company owned and oper-
ated exclusively for the benefit of its members, or 
any corporation chartered solely for burial purposes 
as a cemetery corporation and not permitted by its 
charter to engage in any business not necessarily in-
cident to that purpose, if such company or corpora-
tion is not operated for profit and no part of the net 
earnings of such company or corporation inures to 
the benefit of any private shareholder or indi-
vidual.’’. 
(b) GIFTS.— 
(1) RESIDENTS.—Section 2522(a) of the Inter-
nal Revenue Code of 1986 is amended by striking 
the period at the end of paragraph (4) and inserting 
‘‘; or’’, and by inserting after paragraph (4) the fol-
lowing new paragraph: 
‘‘(5) a cemetery company owned and operated 
exclusively for the benefit of its members, or any 
corporation chartered solely for burial purposes as a 
cemetery corporation and not permitted by its char-
ter to engage in any business not necessarily inci-
dent to that purpose, if such company or corporation 
is not operated for profit and no part of the net 
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earnings of such company or corporation inures to 
the benefit of any private shareholder or indi-
vidual.’’. 
(2) NONRESIDENTS.—Section 2522(b) of the 
Internal Revenue Code of 1986 is amended by strik-
ing the period at the end of paragraph (5) and in-
serting ‘‘; or’’, and by inserting after paragraph (5) 
the following new paragraph: 
‘‘(6) a cemetery company owned and operated 
exclusively for the benefit of its members, or any 
corporation chartered solely for burial purposes as a 
cemetery corporation and not permitted by its char-
ter to engage in any business not necessarily inci-
dent to that purpose, if such company or corporation 
is not operated for profit and no part of the net 
earnings of such company or corporation inures to 
the benefit of any private shareholder or indi-
vidual.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to taxable years begin-
ning after the date of enactment of this Act. 
SEC. 3. DISTRIBUTIONS OF PRIVATE FOUNDATIONS TO 
CEMETERIES. 
(a) TAXES ON FAILURE TO DISTRIBUTE INCOME.— 
Section 4942(g)(1)(A) of the Internal Revenue Code of 
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1986 is amended by inserting ‘‘to a cemetery company de-
scribed in section 170(c)(5) or’’ after ‘‘paid’’. 
(b) TAXES ON TAXABLE EXPENDITURES.—Section 
4945(d)(4)(A) is amended by striking ‘‘or’’ at the end of 
clause (ii) and by adding at the end the following new 
clause: 
‘‘(iv) is a cemetery company described 
in section 170(c)(5), or’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to distributions made 
after the date of the enactment of this Act. 
Æ 
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