Text: H.R.7174 — 115th Congress (2017-2018)All Information (Except Text)

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Introduced in House (11/27/2018)


115th CONGRESS
2d Session
H. R. 7174


To amend the Internal Revenue Code of 1986 to allow certain veterans organizations to take into account the membership of spouses, widows, and widowers of members of the Armed Forces for purposes of determining tax exempt status.


IN THE HOUSE OF REPRESENTATIVES

November 27, 2018

Ms. Eshoo introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to allow certain veterans organizations to take into account the membership of spouses, widows, and widowers of members of the Armed Forces for purposes of determining tax exempt status.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Spouses, widows, and widowers taken into account in determining tax exempt status of certain veterans organizations.

(a) In general.—Section 501(c)(19) of the Internal Revenue Code of 1986 is amended by adding at the end the following flush matter:

“Any post or organization for which there is no auxiliary unit or society may elect to take into account any member who is a spouse, widow, and widower of a past or present member of the Armed Forces of the United States for purposes of determining whether the post or organization meets the 75 percent requirement of subparagraph (B).”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.