[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1521 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1521

 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

                             April 6, 2005

  Mrs. Maloney (for herself, Mr. Sherman, Ms. Bordallo, Mr. Frank of 
 Massachusetts, Mr. Payne, Mr. Cummings, Ms. Slaughter, Mr. Oberstar, 
 Mr. Owens, Mr. Abercrombie, Ms. Watson, Ms. Jackson-Lee of Texas, Ms. 
 Millender-McDonald, Mr. Brown of Ohio, and Mr. Evans) 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 2005''.

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 (q) as subsection (r) and by inserting after subsection (p) 
the following new subsection:
    ``(q) 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.
                                 <all>