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Bill
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Spousal Membership for Veterans Organizations Act of 2019

H.R. 2323 · 116th Congress · Apr 15, 2019 · Lineage

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. Short title

This Act may be cited as the “Spousal Membership for Veterans Organizations Act of 2019”.

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:
(b)
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.