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To amend the Internal Revenue Code of 1986 to remove private or commercial golf courses and country clubs from the list of uses for which certain proceeds cannot be used.
Summary
This bill amends the Internal Revenue Code to remove the current prohibition on using proceeds from certain tax-exempt bonds for private or commercial golf courses and country clubs. Under current law, Section 144 of the tax code restricts the uses for which proceeds from these bonds can be applied, and golf courses and country clubs are explicitly excluded. The amendment allows golf courses and country clubs to become eligible uses for such bond proceeds. The changes apply to bonds issued after the bill's enactment, with separate effective dates for empowerment zone employment programs and opportunity zone investments.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
16 cosponsors
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Alford, Mark [R-MO-4] (R-MO)
- Rep. Bergman, Jack [R-MI-1] (R-MI)
- Rep. Bishop, Sanford D. [D-GA-2] (D-GA)
- Rep. Carey, Mike [R-OH-15] (R-OH)
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA)
- Rep. Ciscomani, Juan [R-AZ-6] (R-AZ)
- Rep. Franklin, Scott [R-FL-18] (R-FL)
- Rep. Hamadeh, Abraham J. [R-AZ-8] (R-AZ)
- Rep. Harris, Andy [R-MD-1] (R-MD)
- Rep. Hudson, Richard [R-NC-9] (R-NC)
- Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Rep. Owens, Burgess [R-UT-4] (R-UT)
- Rep. Panetta, Jimmy [D-CA-19] (D-CA)
- Rep. Yakym, Rudy [R-IN-2] (R-IN)
Actions (2)
- Feb 25, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 25, 2025 Introduced in House
Similar bills (6)
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Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
February 25, 2025
Ms. Tenney (for herself, Mr. Panetta, and Mr. Hudson) 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 remove private or commercial golf courses and country clubs from the list of uses for which certain proceeds cannot be used.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Parity for Athletic Recreation Act” or the “PAR Act”.
SEC. 2. REPEAL OF RESTRICTIONS ON USE OF CERTAIN PROCEEDS FOR PRIVATE OR COMMERCIAL GOLF COURSES AND COUNTRY CLUBS.
(a) In General.—Section 144 of the Internal Revenue Code of 1986 is amended by striking “private or commercial golf course, country club,” each place it appears.
(b) Effective Dates.—
(1) In general.—The amendment made by this section shall apply to obligations issued after the date of the enactment of this Act.
(2) Special rule for empowerment zone employment credit.— For purposes of section 1396(d)(2) of the Internal Revenue Code of 1986, the amendment made by subsection (a) shall apply to individuals who begin work for the employer after the date of the enactment of this Act.
(3) Special rule for empowerment zone business and opportunity zones.—For purposes of sections 1397C(d)(5) and 1400Z-2(d)(3)(A) of the Internal Revenue Code of 1986, the amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act. <all>
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