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.

Bill: 115-hr-7174
Sponsor: full_name: Rep. Eshoo, Anna G. [D-CA-18]
Introduced: 2018-11-27
Policy area: Taxation
Subjects: Military personnel and dependents

Tax-exempt organizations

Veterans' organizations and recognition
Latest action: action_date: 2018-11-27
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2018-11-27
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to allow certain veterans organizations, for which there is no auxiliary unit or society, to take into account members who are spouses, widows, or widowers of past or present members of the Armed Forces to determine whether the organization meets the membership requirements for tax-exempt status. </p>

tv_txt: I 115th CONGRESS 2d Session H. R. 7174 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.

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.