Modernizing the Tax Code for Golf and Country Clubs

In early May, legislation was introduced to address an issue that first galvanized the club and golf industry back in 2005. Following the devastation of Hurricane Katrina, golf and country clubs were excluded from the ability to access disaster relief funds. In following years, this exclusionary language was copy and pasted into other disaster relief and opportunity zone legislation, continuing to exclude the industry from necessary funds.

 

It was this issue that helped to spur the creation of We Are Golf (now known as the American Golf Industry Coalition) in 2006. The Coalition initially brought together CMAA, the Golf Course Superintendents Association of America, the PGA of America, and the National Golf Course Owners Association, and today represents a broader coalition of golf organizations. Together, they sought to collaboratively advocate for the industry.

 

Just in time for 2023 National Golf Day, legislation was introduced to correct this ongoing issue. HR3124, sponsored by Congresswoman Claudia Tenney (R-NY) and Congressman Jimmy Panetta (D-CA), would modernize the US tax code. This legislation corrects language (§ 144(c)(6)(B) of the Internal Revenue Code) that disqualifies any "any private or commercial golf course, country club" from access to various forms of disaster relief and economic stimulus programs that are available to other hospitality businesses, such as restaurants, hotels, and attractions.

 

Work continues to create a Senate version of the bill, and to expand the list of co-sponsors. Since its introduction, Representatives Richard Hudson (R-NC) and Christopher Smith (R-NJ) have added their names as co-sponsors to the bill.

 

Contact your Congressional Representatives now and let them know that you support this legislation!