I 
112TH CONGRESS 
2D SESSION 
H. R. 4376 
To amend the Internal Revenue Code of 1986 to deny all deductions for 
business expenses associated with the use of a club that discriminates 
on the basis of sex, race, or color. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 17, 2012 
Mrs. MALONEY 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 deny all 
deductions for business expenses associated with the use 
of a club that discriminates on the basis of sex, race, 
or color. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Ending Tax Breaks 
for Discrimination Act of 2012’’. 
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SEC. 2. DENIAL OF DEDUCTION FOR BUSINESS EXPENSES 
FOR USE OF CLUB THAT DISCRIMINATES ON 
BASIS OF SEX, RACE, OR COLOR. 
(a) IN GENERAL.—Section 162 of the Internal Rev-
enue Code of 1986 (relating to trade or business expenses) 
is amended by redesignating subsection (q) as subsection 
(r) and by inserting after subsection (p) the following new 
subsection: 
‘‘(q) DENIAL OF DEDUCTION FOR USE OF CLUB 
THAT DISCRIMINATES
ON BASIS
OF SEX, RACE, OR 
COLOR; DENIAL OF DEDUCTION FOR CERTAIN ADVER-
TISING EXPENSES.— 
‘‘(1) IN GENERAL.—No deduction shall be al-
lowed under this section for any amount paid or in-
curred— 
‘‘(A) to any private discriminatory club, 
‘‘(B) for the use of services or facilities of 
any private discriminatory club, or 
‘‘(C) for transportation, meals, lodging, 
and other traveling expenses (not described in 
subparagraph (A) or (B)) incurred in connec-
tion with such use. 
‘‘(2) ADVERTISING
EXPENSES.—No deduction 
shall be allowed under this section for any amount 
paid or incurred for— 
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‘‘(A) advertising of any event held at any 
facility of a discriminatory club, or 
‘‘(B) advertising for any product or service 
if the advertising occurs on any broadcast 
media during, or in association with, such me-
dia’s coverage of any such an event. 
‘‘(3) PRIVATE
DISCRIMINATORY
CLUB.—For 
purposes of this subsection, the term ‘private dis-
criminatory club’ means any club organized for busi-
ness, pleasure, recreation, or other social purpose if 
such club restricts its membership or the use of its 
services or facilities on the basis of sex, race, or 
color. 
‘‘(4) RECEIPTS TO STATE NONDEDUCTIBILITY 
OF EXPENSES.—All receipts for any expense which 
is not allowed as a deduction under this section by 
reason of subsection (a) shall include the following 
statement: ‘The expenditures covered by this receipt 
are nondeductible for Federal income tax pur-
poses.’ ’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
Æ 
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