I 111th CONGRESS 2d Session H. R. 5878 IN THE HOUSE OF REPRESENTATIVES July 27, 2010 Mr. Clyburn introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend the American Recovery and Reinvestment Act of 2009 and the Internal Revenue Code of 1986 to make funds and tax benefits available to assist job creation and workforce diversification in the golf industry, and for other purposes.

1.

Short title

This Act may be cited as the Economic Fair Treatment and Job Creation Act of 2010.

2.

Findings

Congress finds the following: (1)There are approximately 28.7 million golfers in the United States. (2)The golf industry is responsible for raising approximately $3.5 billion for charitable causes each year. This is more than any of the other spectator sports combined. (3)The golf industry is responsible for 2 million jobs in the United States, and total wage income of $61 billion. (4)In 2008, the median cost to play 18 holes for all public facilities, which includes municipal, military, and university courses, was approximately $28. For fewer than 18 holes in 2008 the median cost was approximately $14. (5)There are more than 10,000 public golf facilities in the United States. (6)Approximately 70 percent of rounds of golf played at PGA facilities were played at public golf facilities. (7)The percentage of minority United States golfers is 14.2%. (8)The percentage of PGA professionals that are minority in the United States is 4.7 percent. (9)The percentage of female golfers in the United States is 22.4 percent. (10)The percentage of PGA Professionals that are female is 3.4 percent. (11)The average age of African-American golf participants in the United States is 33 years old, which is 4 years younger than the national average of 37 years old. (12)The average age of Asian-American golf participants in the United States is 36 years old, which is close to the national average. (13)The average age of Hispanic-American golf participants in the United States is 31 years old, which is almost 6 years younger than the national average. (14)Participation rates for United States households with incomes above $100,000 are between 20 and 30 percent for both Caucasians and minorities, respectively. (15)Participation rates for United States households with incomes ranging from $50,000 to $75,000 are 19 to 24 percent for Caucasians and 8 to 18 percent for minorities.

3.

Purpose

The purpose of this Act is to allow States, local governments, or private entities to use funds appropriated or otherwise made available under the American Recovery and Reinvestment Act of 2009 to assist job creation and workforce diversification in the golf industry.

4.

Use of ARRA funds for job creation and workforce diversification at public golf courses

(a)

In General

Section 1604 of division A of the American Recovery and Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 303) is amended— (1)by striking None and inserting (a) None, (2)by striking private entity, for any casino and all that follows through the period at the end and inserting the following: private entity—(1)for any casino or other gambling establishment, aquarium, zoo, or swimming pool, or (2)for any golf course— (A)which is a private golf course, and (B)to the extent such amounts are not for job creation and workforce diversification relating to such golf course. , and (3)by adding at the end the following new subsection: (b)Any State, local government, or private entity which uses funds appropriated or otherwise made available under this Act for any golf course shall— (1)not later than 90 days the date of the enactment of this Act, submit to Comptroller General of the United States (in such form and manner as the Comptroller may prescribe) a report which— (A)describes baseline data on existing jobs and diversity of the golf course and related businesses; and (B)provides detailed information on jobs created with use of funds; and (2)institute a diversity plan for the golf course and related businesses, and establish objective conduct for recruiting women, members of racial and ethnic minority groups, and individuals with disabilities for entry, mid-management, and senior executive positions, with special efforts directed at recruiting from diverse educational institutions, professional associations, and other sources. .

5.

GAO Report Regarding the Use of Funds

Not later than April 1, 2011, the Comptroller General of the United States shall submit to Congress a report on the use of any funds for golf courses by reason of the amendments made by section 4 of this Act. The report shall include the following: (1)Baseline data on existing structure of employment opportunities and diversity in the golf industry and related businesses. (2)Analysis and recommendations for addressing the diversity in the golf industry and related businesses. (3)Information on the number of new jobs created with use of such funds. (4)Analysis and recommendations for recruiting women, members of racial and ethnic minority groups, and individuals with disabilities for entry, mid-management, and senior executive positions in the golf industry and related businesses.

6.

Modification of tax benefits not available with respect to certain golf course property

(a)

In general

Clause (i) of section 1400N(p)(3)(A) of the Internal Revenue Code of 1986 is amended by striking any private or commercial golf course, country club, and inserting any private golf course, private country club,. (b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2009.