Referred to the House Committee on Ways and Means.
This bill amends the Internal Revenue Code to remove the phrase excluding private or commercial golf courses and country clubs from a list of prohibited uses of certain tax-preferred proceeds. The change applies to obligations issued after enactment and includes special rules affecting empowerment zone employment credits and opportunity zone-related provisions for specified taxable years and hires.
Progressives emphasize equity concerns and subsidy to the wealthy
Narrow technical change may pass if local stakeholders back it, but it benefits a narrow constituency and could face scrutiny in Ways and Means.
This bill amends the Internal Revenue Code to remove the phrase excluding private or commercial golf courses and country clubs from a list of prohibited uses of certain tax-preferred proceeds.
The change applies to obligations issued after enactment and includes special rules affecting empowerment zone employment credits and opportunity zone-related provisions for specified taxable years and hires.
Narrow but politically sensitive carve-out of tax rules; limited coalition and revenue effects lower standalone chances without broader packaging.
How solid the drafting looks.
Progressives emphasize equity concerns and subsidy to the wealthy
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize equity concerns and subsidy to the wealthy
Likely views the bill negatively as expanding tax-preferred financing to exclusive, often high-income amenities.
Sees risk that public tax advantages will subsidize private clubs rather than public goods or affordable community recreation.
Cautious and pragmatic: recognizes potential local development benefits but worries about fairness and fiscal effects.
Would seek evidence of net public benefit and guardrails before endorsing broadly.
Generally supportive as removing federal micromanagement and allowing market-driven local development.
Views it as parity for recreational financing and increased local control over financing decisions.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow but politically sensitive carve-out of tax rules; limited coalition and revenue effects lower standalone chances without broader packaging.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize equity concerns and subsidy to the wealthy
Narrow but politically sensitive carve-out of tax rules; limited coalition and revenue effects lower standalone chances without broader pac…
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