[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2323 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2323

 To amend the Internal Revenue Code of 1986 to allow certain veterans 
 organizations to take into account the membership of spouses, widows, 
and widowers of members of the Armed Forces for purposes of determining 
                           tax exempt status.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2019

  Ms. Eshoo introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow certain veterans 
 organizations to take into account the membership of spouses, widows, 
and widowers of members of the Armed Forces for purposes of determining 
                           tax exempt status.

    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 ``Spousal Membership for Veterans 
Organizations Act of 2019''.

SEC. 2. SPOUSES, WIDOWS, AND WIDOWERS TAKEN INTO ACCOUNT IN DETERMINING 
              TAX EXEMPT STATUS OF CERTAIN VETERANS ORGANIZATIONS.

    (a) In General.--Section 501(c)(19) of the Internal Revenue Code of 
1986 is amended by adding at the end the following flush matter:
        ``Any post or organization for which there is no auxiliary unit 
        or society may elect to take into account any member who is a 
        spouse, widow, or widower of a past or present member of the 
        Armed Forces of the United States for purposes of determining 
        whether the post or organization meets the 75-percent 
        requirement of subparagraph (B).''.
    (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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