I 

111TH CONGRESS 

2D SESSION H. R. 5878 

To amend the American Recovery and Reinvestment Act of 2009 and the 

Internal Revenue Code of 1986 to make funds and tax benefits available 

to assist job creation and workforce diversification in the golf industry, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 27, 2010 

Mr. CLYBURN introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

A BILL 

To amend the American Recovery and Reinvestment Act 

of 2009 and the Internal Revenue Code of 1986 to 

make funds and tax benefits available to assist job creation and workforce diversification in the golf industry, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Economic Fair Treat5 ment and Job Creation Act of 2010’’. 


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1 SEC. 2. FINDINGS. 

2 Congress finds the following: 

3 (1) There are approximately 28.7 million 

4 golfers in the United States. 

5 (2) The golf industry is responsible for raising 

6 approximately $3.5 billion for charitable causes each 

7 year. This is more than any of the other spectator 

8 sports combined. 

9 (3) The golf industry is responsible for 2 mil10 lion jobs in the United States, and total wage in11 come of $61 billion. 

12 (4) In 2008, the median cost to play 18 holes 

13 for all public facilities, which includes municipal, 

14 military, and university courses, was approximately 

15 $28. For fewer than 18 holes in 2008 the median 

16 cost was approximately $14. 

17 (5) There are more than 10,000 public golf fa18 cilities in the United States. 

19 (6) Approximately 70 percent of rounds of golf 

20 played at PGA facilities were played at public golf 

21 facilities. 

22 (7) The percentage of minority United States 

23 golfers is 14.2%. 

24 (8) The percentage of PGA professionals that 

25 are minority in the United States is 4.7 percent. 


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1 (9) The percentage of female golfers in the 

2 United States is 22.4 percent. 

3 (10) The percentage of PGA Professionals that 

4 are female is 3.4 percent. 

5 (11) The average age of African-American golf 

6 participants in the United States is 33 years old, 

7 which is 4 years younger than the national average 

8 of 37 years old. 

9 (12) The average age of Asian-American golf 

10 participants in the United States is 36 years old, 

11 which is close to the national average. 

12 (13) The average age of Hispanic-American golf 

13 participants in the United States is 31 years old, 

14 which is almost 6 years younger than the national 

15 average. 

16 (14) Participation rates for United States 

17 households with incomes above $100,000 are be18 tween 20 and 30 percent for both Caucasians and 

19 minorities, respectively. 

20 (15) Participation rates for United States 

21 households with incomes ranging from $50,000 to 

22 $75,000 are 19 to 24 percent for Caucasians and 8 

23 to 18 percent for minorities. 


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1 SEC. 3. PURPOSE. 

2 The purpose of this Act is to allow States, local gov3 ernments, or private entities to use funds appropriated or 

4 otherwise made available under the American Recovery 

5 and Reinvestment Act of 2009 to assist job creation and 

6 workforce diversification in the golf industry. 

7 SEC. 4. USE OF ARRA FUNDS FOR JOB CREATION AND 

8 WORKFORCE DIVERSIFICATION AT PUBLIC 

9 GOLF COURSES. 

10 (a) IN GENERAL.—Section 1604 of division A of the 

11 American Recovery and Reinvestment Act of 2009 (Public 

12 Law 111–5; 123 Stat. 303) is amended— 

13 (1) by striking ‘‘None’’ and inserting ‘‘(a) 

14 None’’, 

15 (2) by striking ‘‘private entity, for any casino’’ 

16 and all that follows through the period at the end 

17 and inserting the following: ‘‘private entity— 

18 ‘‘(1) for any casino or other gambling establish19 ment, aquarium, zoo, or swimming pool, or 

20 ‘‘(2) for any golf course— 

21 ‘‘(A) which is a private golf course, and 

22 ‘‘(B) to the extent such amounts are not 

23 for job creation and workforce diversification 

24 relating to such golf course.’’, and 

25 (3) by adding at the end the following new sub26 section: 


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1 ‘‘(b) Any State, local government, or private entity 

2 which uses funds appropriated or otherwise made available 

3 under this Act for any golf course shall— 

4 ‘‘(1) not later than 90 days the date of the en5 actment of this Act, submit to Comptroller General 

6 of the United States (in such form and manner as 

7 the Comptroller may prescribe) a report which— 

8 ‘‘(A) describes baseline data on existing 

9 jobs and diversity of the golf course and related 

10 businesses; and 

11 ‘‘(B) provides detailed information on jobs 

12 created with use of funds; and 

13 ‘‘(2) institute a diversity plan for the golf 

14 course and related businesses, and establish objective 

15 conduct for recruiting women, members of racial and 

16 ethnic minority groups, and individuals with disabil17 ities for entry, mid-management, and senior execu18 tive positions, with special efforts directed at recruit19 ing from diverse educational institutions, profes20 sional associations, and other sources.’’. 

21 SEC. 5. GAO REPORT REGARDING THE USE OF FUNDS. 

22 Not later than April 1, 2011, the Comptroller Gen23 eral of the United States shall submit to Congress a report 

24 on the use of any funds for golf courses by reason of the 


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1 amendments made by section 4 of this Act. The report 

2 shall include the following: 

3 (1) Baseline data on existing structure of em4 ployment opportunities and diversity in the golf in5 dustry and related businesses. 

6 (2) Analysis and recommendations for address7 ing the diversity in the golf industry and related 

8 businesses. 

9 (3) Information on the number of new jobs cre10 ated with use of such funds. 

11 (4) Analysis and recommendations for recruit12 ing women, members of racial and ethnic minority 

13 groups, and individuals with disabilities for entry, 

14 mid-management, and senior executive positions in 

15 the golf industry and related businesses. 

16 SEC. 6. MODIFICATION OF TAX BENEFITS NOT AVAILABLE 

17 WITH RESPECT TO CERTAIN GOLF COURSE 

18 PROPERTY. 

19 (a) IN GENERAL.—Clause (i) of section 

20 1400N(p)(3)(A) of the Internal Revenue Code of 1986 is 

21 amended by striking ‘‘any private or commercial golf 

22 course, country club,’’ and inserting ‘‘any private golf 

23 course, private country club,’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2009. 

Æ 


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