[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 259 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                 S. 259

  To expand the eligibility for membership in veterans organizations.


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                   IN THE SENATE OF THE UNITED STATES

                            January 30, 2003

  Mr. Harkin introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
  To expand the eligibility for membership in veterans organizations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM 
              TAX FOR VETERANS' ORGANIZATIONS.

    (a) In General.--Subparagraph (B) of section 501(c)(19) of the 
Internal Revenue Code of 1986 (relating to list of exempt 
organizations) is amended by striking ``or widowers'' and inserting ``, 
widowers, or ancestors or lineal descendants''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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