Bipartisan bill seeks equitable treatment of golf courses

GCSAA calls for members to contact representatives in support of House Resolution 3124. 


Capitol Hill

On May 5, H.R. 3124 was filed in the U.S. House of Representatives by Rep. Claudia Tenney (R-NY) and co-sponsored by Rep. Jimmy Panetta (D-CA) calling for the removal of golf from section 144(c)(6)(B) of the U.S. tax code, which disqualifies golf facilities from disaster relief and economic stimulus programs that are available to other businesses such as restaurants, hotels and other leisure activities.

The tax code section currently states that: "no portion of the proceeds of such issue is to be used to provide (including the provision of land for) any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, racetrack or other facility used for gambling, or any store the principal business of which is the sale of alcoholic beverages for consumption off premises."

Passage of H.R. 3124 would amend the Internal Revenue Code of 1986 to remove private or commercial golf courses and country clubs from the list of uses for which certain proceeds cannot be used. As the golf industry converges in Washington, D.C. this week for National Golf Day events, H.R. 3124 will part of the discussions during the Congressional meetings of the Lobby Day on May 10.

"Golf has been treated unfairly for more than 47 years by this section of the tax code, and GCSAA fully supports H.R. 3124 to reverse this outdated view of the golf industry," GCSAA CEO Rhett Evans said. "Our National Golf Day contingent will be promoting the bill this week, but we also encourage those who can't attend National Golf Day to contact their representative in the House and ask them to support H.R. 3124."