Introduced:
Feb 25, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
7
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Feb 25, 2025
Referred to the House Committee on Ways and Means.
Actions (3)
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Feb 25, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Feb 25, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Feb 25, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (7)
(D-GA)
Sep 19, 2025
Sep 19, 2025
(R-MD)
Sep 18, 2025
Sep 18, 2025
(R-AZ)
Sep 18, 2025
Sep 18, 2025
(R-GA)
Jun 9, 2025
Jun 9, 2025
(D-DC)
May 5, 2025
May 5, 2025
(R-NC)
Feb 25, 2025
Feb 25, 2025
(D-CA)
Feb 25, 2025
Feb 25, 2025
Full Bill Text
Length: 2,226 characters
Version: Introduced in House
Version Date: Feb 25, 2025
Last Updated: Nov 16, 2025 6:07 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1583 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 1583
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.
_______________________________________________________________________
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,
[From the U.S. Government Publishing Office]
[H.R. 1583 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 1583
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.
_______________________________________________________________________
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.
This Act may be cited as the ``Parity for Athletic Recreation Act''
or the ``PAR Act''.
SEC. 2.
OR COMMERCIAL GOLF COURSES AND COUNTRY CLUBS.
(a) In General.--
(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.
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
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.
(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>
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>