Bill Summary
This bill, also known as the "Spousal Membership for Veterans Organizations Act of 2019," aims to amend the Internal Revenue Code of 1986 to allow certain veterans organizations to include the membership of spouses, widows, and widowers of members of the Armed Forces in determining their tax exempt status. This means that these organizations can count the family members of veterans as part of their membership in order to meet the requirement for tax exemption. The bill specifies that this applies to any organization that does not have an auxiliary unit or society. The amendment will take effect for taxable years beginning after the date of its enactment.
Possible Impacts
1. This legislation could potentially provide tax exempt status for certain veterans organizations, which could affect their funding and financial stability. This could impact the ability of these organizations to provide services and support for veterans and their families.
2. The inclusion of spouses, widows, and widowers of members of the Armed Forces in determining tax exempt status could lead to increased membership and involvement in these organizations. This could lead to a sense of community and support for those individuals and potentially improve their overall well-being.
3. With the inclusion of spouses, widows, and widowers in determining tax exempt status, this legislation could potentially create more opportunities for these individuals to be involved and engaged in the activities and programs of these veterans organizations. This could have a positive impact on their mental and emotional health, as well as provide a sense of purpose and connection for those who may have lost a loved one in the line of duty.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2323 Introduced in House (IH)]
<DOC>
116th CONGRESS
1st Session
H. R. 2323
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 15, 2019
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Spousal Membership for Veterans
Organizations Act of 2019''.
SEC. 2. 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, or 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.
<all>