119-HR1583
PAR Act
Last action was on 2-25-2025
SenateCurrent status is Referred to the House Committee on Ways and Means.
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119th CONGRESS
1st Session
H. R. 1583
1. Short title2. Repeal of restrictions on use of certain proceeds for private or commercial golf courses and country clubs1. Short title
This Act may be cited as the "Parity for Athletic Recreation Act" or the "PAR Act".
2. Repeal of restrictions on use of certain proceeds for private or commercial golf courses and country clubs
(a) In general - Section 144 of the Internal Revenue Code of 1986 is amended by striking "private or commercial golf course, country club," each place it appears.
(b) Effective dates
(1) In general - The amendment made by this section shall apply to obligations issued after the date of the enactment of this Act.
(2) Special rule for empowerment zone employment credit - For purposes of section 1396(d)(2) of the Internal Revenue Code of 1986, the amendment made by subsection (a) shall apply to individuals who begin work for the employer after the date of the enactment of this Act.
(3) Special rule for empowerment zone business and opportunity zones - For purposes of sections 1397C(d)(5) and 1400Z–2(d)(3)(A) of the Internal Revenue Code of 1986, the amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.