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H.R. 7087

U.S. House•In House Committee

Summary

H.R. 7087, the Grave Injustice Parity Act, was introduced in the House on Jan 15, 2026 by Rep. Nathaniel Moran (R) with 3 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 15, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 7087 has 3 co-sponsors.

hb7087/introduced-in-house.txt
119 HR 7087 IH: Grave Injustice Parity Act
 U.S. House of Representatives
 2026-01-15
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 7087  IN THE HOUSE OF REPRESENTATIVES   January 15, 2026   Mr. Moran  (for himself and  Ms. Sewell ) 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.
Short title
This Act may be cited as the   Grave Injustice Parity Act  .
2.
Deductions for transfers from estates or gifts to certain cemeteries
(a)
Estates
 Section 2055(a)  of the Internal Revenue Code of 1986 is amended by striking  or  at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting  ; or , and by inserting after paragraph (5) the following new paragraph:
(6)
to 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 charter to engage in any business not necessarily incident 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 individual.
 .
(b)
Gifts
(1)
Residents
 Section 2522(a)  of the Internal 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 following 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 charter to engage in any business not necessarily incident 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 individual.
 .
(2)
Nonresidents
 Section 2522(b)  of the Internal Revenue Code of 1986 is amended by striking the period at the end of paragraph (5) and inserting  ; 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 charter to engage in any business not necessarily incident 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 individual.
 .
(c)
Effective date
The amendments made by this section shall apply with respect to taxable years beginning after the date of enactment of this Act.
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 1986 is amended by inserting  to a cemetery company described 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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-01-15
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to allow for deductions for transfers from estates or gifts to certain cemeteries.

Sponsors

Rep. Nathaniel Moran (R) sponsors H.R. 7087, and 3 members have co-sponsored it, 1 of them from the day it was introduced.

Committees

H.R. 7087 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 15, 2026 · 1,160 Bills

Actions

H.R. 7087 has taken 2 actions since Jan 15, 2026.

ChamberAction
Jan 15, 2026
House
Introduced in House
Jan 15, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 7087 has not gone to a roll call.

Titles

H.R. 7087 goes by 3 titles, 1 of them short titles.

  • To amend the Internal Revenue Code of 1986 to allow for deductions for transfers from estates or gifts to certain cemeteries. — Official Title as Introduced
  • Grave Injustice Parity Act — Display Title
  • Grave Injustice Parity Act — Short Title(s) as Introduced

Lobbying

3 clients hired 2 firms and 4 registered lobbyists who named H.R. 7087 in 4 quarterly filings, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
COUNCIL ON FOUNDATIONSNonprofit leadership association of philanthropic organizationsDistrict of Columbia12—
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)Informal Coalition of Community FoundationsDistrict of Columbia11$200K
EAST TEXAS COMMUNITIES FOUNDATIONCommunity FoundationTexas11$5K

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
COUNCIL ON FOUNDATIONS12—
VAN SCOYOC ASSOCIATES22$205K

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
EDWARD SHIMKUS112
JENNIFER HOLCOMB112
MICHAEL HAMOND122
NIDALE ZOUHIR112

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)VAN SCOYOC ASSOCIATES2026 second_quarter$200K2nd Quarter - Report
COUNCIL ON FOUNDATIONSCOUNCIL ON FOUNDATIONS2026 first_quarter$80K1st Quarter - Report
COUNCIL ON FOUNDATIONSCOUNCIL ON FOUNDATIONS2026 second_quarter$60K2nd Quarter - Report
EAST TEXAS COMMUNITIES FOUNDATIONVAN SCOYOC ASSOCIATES2026 second_quarter$5K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 7087 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 7087’s is Taxation.

hr7087/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 7087, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 11 (Thursday, January 15, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MORAN:H.R. 7087.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H920]

Source: congress.gov · legiscan.com