H.R.1583 - Parity for Athletic Recreation Act; PAR Act (119th Congress)
Summary
H.R.1583, also known as the Parity for Athletic Recreation Act (PAR Act), seeks to amend the Internal Revenue Code of 1986. The bill aims to remove private or commercial golf courses and country clubs from the list of uses for which certain tax-exempt bond proceeds cannot be used. This would allow these entities to potentially benefit from tax-exempt financing. The bill was introduced in the House of Representatives on February 25, 2025, and referred to the Committee on Ways and Means.
Expected Effects
If enacted, H.R.1583 would make private and commercial golf courses and country clubs eligible for certain tax-exempt financing options. This could lead to increased investment in these facilities. It could also potentially shift the burden of financing these ventures onto taxpayers.
Potential Benefits
- Increased investment and improvements in golf courses and country clubs.
- Potential job creation in the leisure and hospitality sectors.
- Possible economic stimulus in communities where these facilities are located.
- Greater access to recreational facilities for some individuals.
- Alignment with the idea of reducing restrictions on businesses.
Most Benefited Areas:
Potential Disadvantages
- Potential misuse of public funds for private or commercial ventures.
- Increased tax burden on the general public to subsidize private entities.
- Exacerbation of income inequality by benefiting wealthier individuals who can afford to use these facilities.
- Possible environmental concerns related to golf course maintenance (e.g., pesticide use, water consumption).
- Diversion of resources from other public needs.
Constitutional Alignment
The bill's alignment with the US Constitution is somewhat neutral. While Congress has the power to tax and spend for the general welfare (Article I, Section 8), the use of tax-exempt bonds for private golf courses and country clubs could be debated in terms of promoting the general welfare versus benefiting a specific industry or demographic. There are no explicit constitutional prohibitions against this type of legislation, but its overall impact on fairness and equity could be questioned.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).