Congresswoman Claudia Tenney (NY-24), alongside Congressman Richard Hudson (NC-9) and Congressman Jimmy Panetta (CA-19), reintroduced legislation to amend the Internal Revenue Code of 1986 to remove private or commercial golf courses and country clubs from section 144(c)(6)(B) of the U.S. tax code.
This legislation allows golf courses to take advantage of various forms of disaster relief and community development programs available to other businesses, such as restaurants, hotels, and other leisure activities.
The golf industry comprises over 15,000 small businesses, 80% of which provide public recreational experiences for nearly 30 million Americans every year. It also supports 2 million jobs, and $4 billion is raised for charity each year through America’s golf courses.
"Golf courses create jobs, promote economic development, and provide a fun and healthy activity for friends and families across New York’s 24th Congressional District to enjoy. This legislation would allow golf courses, which provide a family-friendly activity, to use tax-exempt private activity bonds to help recover from natural disasters. This legislation will significantly benefit our community’s golf courses and work to continue to promote economic growth and prosperity throughout our region," said Congresswoman Tenney.
“America’s golf courses contribute significantly to our local economies through jobs, tourism, and community development in places like my home county. Unfortunately, the outdated tax code has unfairly penalized these businesses for too long, making it harder for them to grow or recover after a disaster. As Co-Chair of the Congressional Golf Caucus, I’m proud to champion this legislation to support our golf industry,” said Congressman Hudson.
"For decades, golf courses have been excluded from disaster relief and economic stimulus programs under the tax code. Our bipartisan legislation would rectify this by removing the restrictions that prevent golf facilities from accessing the same support available to similar entities. By passing this legislation, we can ensure that golf courses are treated under the same standards as other businesses, helping them contribute to the recovery and growth of our local economies," said Congressman Panetta.
With some warmer temperatures forecast for Easter Sunday and Monday, area golf enthusiasts may have been looking forward to capitalizing on the fact that golf courses were open – although with limited service – for business.
All of that changed on Thursday when Empire State Development, the agency charged with designating businesses as “essential” or “non-essential," moved golf courses into the "non-essential" category.
Golf courses had been open for the past couple weeks.
“It’s really too bad about golf courses. It’s a safe place for people to get, especially if it’s done right (practicing social distancing),” Karen Pompa, owner of Batavia Country Club said this morning. “It can be a relief for people to walk around for four or five hours.”
She said that many of her customers are not happy about the latest New York State restriction.
“I’ve been getting a lot of emails from people saying that they want to get petitions going to open golf courses,” she said.
Pompa said things are quiet at the Batavia-Byron road establishment, which also has had to put a hold on its restaurant business.
“Like everyone else, we just have to wait it out,” she said.
According to Section 13, Recreation, of ESD’s guidance on essential services document:
-- Parks and other open public spaces, except playgrounds and other areas of congregation where social distancing cannot be abided;
-- However, golf courses are not essential;
-- However, use of boat launches and marinas for recreational vessels is not considered essential;
The golf courses mandate is effective through April 29 unless changed by Gov. Andrew Cuomo.
Prior to yesterday’s ruling, the state had allowed golf courses to operate as businesses as long as they abided by U.S. Centers for Disease Control and Prevention and state-mandated guidelines, and adhered to safe, social distancing.
