Niagara Leader

Congresswoman Claudia Tenney, representing New York's 24th Congressional District, has reintroduced legislation aimed at amending the Internal Revenue Code of 1986. The proposed change seeks to remove private or commercial golf courses and country clubs from section 144(c)(6)(B) of the U.S. tax code. This amendment would allow these establishments to access disaster relief and community development programs that are currently available to other businesses like restaurants and hotels.

The golf industry in the United States consists of over 15,000 small businesses, with a majority providing public recreational services to nearly 30 million Americans annually. It supports approximately two million jobs and contributes $4 billion to charity each year through various events held at golf courses.

Congresswoman Tenney emphasized the economic benefits of golf courses: "Golf courses create jobs, promote economic development, and provide a fun and healthy activity for friends and families across New York’s 24th Congressional District to enjoy." She added that this legislation would enable these facilities to use tax-exempt private activity bonds for recovery from natural disasters.

Congressman Richard Hudson of North Carolina's 9th District also expressed support for the bill. He stated: “America’s golf courses contribute significantly to our local economies through jobs, tourism, and community development in places like my home county.” Hudson highlighted that the current tax code has unfairly penalized these businesses.

California Congressman Jimmy Panetta joined his colleagues in advocating for the change. He noted that "For decades, golf courses have been excluded from disaster relief and economic stimulus programs under the tax code." Panetta stressed that their bipartisan effort aims to treat golf facilities on par with similar entities by removing existing restrictions.