H.R.2355 - Collegiate Housing and Infrastructure Act of 2025 (119th Congress)
Summary
H.R.2355, the Collegiate Housing and Infrastructure Act of 2025, proposes amending the Internal Revenue Code of 1986 to allow charitable organizations to make grants for collegiate housing and infrastructure improvements. These grants would be directed towards improving, operating, or maintaining collegiate housing property, benefiting organizations described in subsection (c)(7) of Section 501 of the Internal Revenue Code.
The bill specifies that such grants should primarily benefit full-time students and excludes funding for physical fitness facilities. This aims to support educational institutions by enhancing the quality and availability of student housing.
The bill clarifies the tax treatment of organizations providing these grants, ensuring they are still considered charitable or educational even if the housing involves incidental social or recreational purposes.
Expected Effects
If enacted, H.R.2355 would likely increase the availability of funding for collegiate housing and infrastructure projects. This could lead to improved living conditions for students and modernization of campus facilities.
The change in the tax code could incentivize charitable organizations to contribute to collegiate housing. This could reduce the financial burden on colleges and universities, potentially freeing up resources for other academic programs.
However, the exclusion of physical fitness facilities from grant eligibility might limit the scope of potential improvements.
Potential Benefits
- Improved Student Housing: Increased funding could lead to better living conditions for college students.
- Modernized Infrastructure: Grants could support the renovation and upgrade of existing collegiate housing.
- Reduced Financial Burden on Institutions: Colleges and universities may be able to allocate resources to other academic areas.
- Incentivized Charitable Giving: The tax code amendment could encourage more charitable organizations to donate to collegiate housing.
- Support for Full-Time Students: The bill focuses on benefiting full-time students, ensuring resources are directed towards their needs.
Most Benefited Areas:
Potential Disadvantages
- Exclusion of Physical Fitness Facilities: The bill specifically excludes funding for physical fitness facilities, potentially limiting the scope of improvements.
- Potential for Misallocation of Funds: There is a risk that funds could be mismanaged or not used effectively.
- Limited Scope: The bill focuses solely on housing and infrastructure, neglecting other important aspects of higher education.
- Tax Implications: Changes to the tax code could have unintended consequences for charitable giving in other sectors.
- Potential for Uneven Distribution: Funding may not be distributed equitably among all institutions, favoring those with better fundraising capabilities.
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution (Preamble), as it aims to improve living conditions for students and support educational institutions. The power to tax and spend for the general welfare is a broad grant of authority to Congress.
However, there is no specific constitutional provision directly addressing collegiate housing. The bill's alignment with the Constitution relies on the interpretation of the general welfare clause and the implied powers of Congress to legislate on matters related to education and infrastructure.
As the bill amends the Internal Revenue Code, it falls under the purview of Congress's power to lay and collect taxes, as outlined in Article I, Section 8, Clause 1.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).