To amend the Internal Revenue Code of 1986 to deny the benefits of certain exceptions to the disallowance of certain entertainment, etc., expenses with respect to facilities that discriminate on the basis of race, color, sex, or religion, and for other purposes.

Summary

Amends the Internal Revenue Code to provide that the exceptions to the disallowance of entertainment and other related expenses for sports events and club entertainment do not apply to activities held at a facility, or to the facility, if the facility or the organization which owns or operates it has any pattern or practice of discriminating against any person on the basis of race, color, sex, or religion. Prohibits tax-exempt social clubs from discriminating on the basis of sex.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

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• Introduced in House

  summary · EN · 27 July 1990

  Open at official source

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