[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2418 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 2418
To amend the Internal Revenue Code of 1986 to deny all deductions for
business expenses associated with the use of a club that discriminates
on the basis of sex, race, or color.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 11, 2003
Mrs. Maloney (for herself, Mr. Sherman, Ms. Slaughter, Mr. Jackson of
Illinois, Ms. Lofgren, Ms. Jackson-Lee of Texas, Mr. Owens, Ms.
Bordallo, and Mr. Payne) 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 deny all deductions for
business expenses associated with the use of a club that discriminates
on the basis of sex, race, or color.
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 ``Ending Tax Breaks for Discrimination
Act of 2003''.
SEC. 2. DENIAL OF DEDUCTION FOR BUSINESS EXPENSES FOR USE OF CLUB THAT
DISCRIMINATES ON BASIS OF SEX, RACE, OR COLOR.
(a) In General.--Section 162 of the Internal Revenue Code of 1986
(relating to trade or business expenses) is amended by redesignating
subsection (p) as subsection (q) and by inserting after subsection (o)
the following new subsection:
``(p) Denial of Deduction for Use of Club That Discriminates on
Basis of Sex, Race, or Color; Denial of Deduction for Certain
Advertising Expenses.--
``(1) In general.--No deduction shall be allowed under this
section for any amount paid or incurred--
``(A) to any private discriminatory club,
``(B) for the use of services or facilities of any
private discriminatory club, or
``(C) for transportation, meals, lodging, and other
traveling expenses (not described in subparagraph (A)
or (B)) incurred in connection with such use.
``(2) Advertising expenses.--No deduction shall be allowed
under this section for any amount paid or incurred for--
``(A) advertising of any event held at any facility
of a discriminatory club, or
``(B) advertising for any product or service if the
advertising occurs on any broadcast media during, or in
association with, such media's coverage of any such an
event.
``(3) Private discriminatory club.--For purposes of this
subsection, the term `private discriminatory club' means any
club organized for business, pleasure, recreation, or other
social purpose if such club restricts its membership or the use
of its services or facilities on the basis of sex, race, or
color.
``(4) Receipts to state nondeductibility of expenses.--All
receipts for any expense which is not allowed as a deduction
under this section by reason of subsection (a) shall include
the following statement: `The expenditures covered by this
receipt are nondeductible for Federal income tax purposes.'''
(b) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred after the date of the enactment of
this Act.
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