Nondiscrimination in Business Expense Deduction Act of 1984

Summary

Nondiscrimination in Business Expense Deductions Act of 1984 - Amends the Internal Revenue Code to provide that no deduction from gross income shall be allowed to a taxpayer for entertainment expenses for food, beverages, lodging, or entertainment incurred in connection with a facility which discriminates on the basis of race, color, religion, sex, or national origin. Exempts facilities operated by a religious organization where access is limited to members of a particular religion. Treats dues and fees paid to discriminatory facilities as nondeductible expenses. Requires a submission of a statement to the Secretary of the Treasury that a facility not open to the public does not discriminate in order for amounts paid to such facility to qualify for the entertainment expense deduction. Requires the posting of a public notice in the facility stating the nondiscriminatory policy. Permits the Secretary to revoke the acceptance of the statement of nondiscrimination. Requires the taxpayer to report any amounts paid or incurred for food, beverages, lodging, or entertainment in any facility which is not open to the public or does not serve the public.

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1 official file

• Introduced in House

  summary · EN · 5 April 1984

  Open at official source

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