I 
119TH CONGRESS 
1ST SESSION H. R. 2355 
To amend the Internal Revenue Code of 1986 to provide for collegiate housing 
and infrastructure grants. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 26, 2025 
Mr. MOORE of Utah (for himself, Ms. SEWELL, Mr. FITZPATRICK, Mr. DAVIS 
of Illinois, Mr. KELLY of Pennsylvania, and Ms. LEE of Nevada) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for collegiate housing and infrastructure grants. 
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 ‘‘Collegiate Housing and 
Infrastructure Act of 2025’’. 
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SEC. 2. CHARITABLE ORGANIZATIONS PERMITTED TO 
MAKE COLLEGIATE HOUSING AND INFRA-
STRUCTURE GRANTS. 
(a) IN GENERAL.—Section 501 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(s) TREATMENT OF ORGANIZATIONS MAKING COL-
LEGIATE HOUSING AND INFRASTRUCTURE IMPROVEMENT 
GRANTS.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(c)(3) and sections 170(c)(2)(B), 2055(a)(2), and 
2522(a)(2), an organization shall not fail to be 
treated as organized and operated exclusively for 
charitable or educational purposes solely because 
such organization makes collegiate housing and in-
frastructure grants to an organization described in 
subsection (c)(7) which applies the grant to its colle-
giate housing property. 
‘‘(2) 
HOUSING
AND
INFRASTRUCTURE 
GRANTS.—For purposes of paragraph (1), collegiate 
housing and infrastructure grants are grants to pro-
vide, improve, operate, or maintain collegiate hous-
ing property that may involve more than incidental 
social, recreational, or private purposes, so long as 
such grants are for purposes that would be permis-
sible for a dormitory or other residential facility of 
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the college or university with which the collegiate 
housing property is associated. A grant shall not be 
treated as a collegiate housing and infrastructure 
grant for purposes of paragraph (1) to the extent 
that such grant is used to provide physical fitness 
facilities. 
‘‘(3) COLLEGIATE
HOUSING
PROPERTY.—For 
purposes of this subsection, collegiate housing prop-
erty is property in which, at the time of a grant or 
following the acquisition, lease, construction, or 
modification of such property using such grant, sub-
stantially all of the residents are full-time students 
at the college or university in the community where 
such property is located. 
‘‘(4) GRANTS
TO
CERTAIN
ORGANIZATIONS 
HOLDING TITLE TO PROPERTY, ETC.—For purposes 
of this subsection, a collegiate housing and infra-
structure grant to an organization described in sub-
section (c)(2) or (c)(7) holding title to property ex-
clusively for the benefit of an organization described 
in subsection (c)(7) shall be considered a grant to 
the organization described in subsection (c)(7) for 
whose benefit such property is held.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to grants made in taxable years 
ending after the date of the enactment of this Act. 
Æ 
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