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No official summary is available in the imported record yet.
People & committees
Rep. Tenney, Claudia [R-NY-24] · R–NY
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Sep 19, 2026. Consult Congress.gov for the current record.
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Analyze H.R.1583 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-25 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Parity for Athletic Recreation Act, or PAR Act, would remove references to private or commercial golf courses and country clubs from federal tax-code restrictions on using certain proceeds. The change targets those businesses. Its practical scope depends on surrounding tax rules that are not reproduced in the supplied bill.
This Act may be cited as the Parity for Athletic Recreation Act or the PAR Act.
Repeal of restrictions on use of certain proceeds for private or commercial golf courses and country clubs
Section 144 of the Internal Revenue Code of 1986 is amended by striking private or commercial golf course, country club, each place it appears.
The bill would delete every occurrence of “private or commercial golf course, country club,” from section 144 of the Internal Revenue Code. It does not reproduce the remaining restrictions or eligibility requirements.
Section 144 of the Internal Revenue Code of 1986 is amended by striking private or commercial golf course, country club, each place it appears.
The general effective-date rule would apply the change to obligations—financial debt instruments—issued after enactment. The bill gives no fixed calendar date.
The amendment made by this section shall apply to obligations issued after the date of the enactment of this Act.
For the empowerment zone employment credit, a tax credit addressed by section 1396(d)(2), the change would apply to people who start working for the employer after enactment.
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.
For the cited empowerment zone business and opportunity zone rules, the change would apply to tax years beginning after enactment. The supplied text does not explain those programs or their other requirements.
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.
The supplied actions snapshot, updated September 19, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 25, 2025. These entries do not establish passage or enactment.
Source snapshot updated 2026-09-19T23:38:51Z. 2025-02-25: Referred to the House Committee on Ways and Means. 2025-02-25: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-25. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish the absence of earmarks in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The supplied text contains a narrowly targeted removal of restrictions central to the bill’s main policy. This classification does not establish its justification or practical financial value.
Private or commercial golf courses and country clubs are the specifically named beneficiaries of the proposed removal from section 144 restrictions. This is targeted relief for those business categories; the missing surrounding statute prevents a conclusion that any particular business would qualify for financing or tax benefits.
Repeal of restrictions on use of certain proceeds for private or commercial golf courses and country clubs
Section 144 of the Internal Revenue Code of 1986 is amended by striking private or commercial golf course, country club, each place it appears.
Full text preserved for this analysis. Legislative record snapshot: Sep 19, 2026. How PlainBill uses AI