To expand the eligibility for membership in veterans organizations.

January 30, 2003

Mr. HARKIN introduced the following bill; which was read twice and referred to the Committee on Finance

To expand the eligibility for membership in veterans organizations.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX FOR VETERANS' ORGANIZATIONS.

(a) IN GENERAL- Subparagraph (B) of section 501(c)(19) of the Internal Revenue Code of 1986 (relating to list of exempt organizations) is amended by striking `or widowers' and inserting `, widowers, or ancestors or lineal descendants'.

(b) EFFECTIVE DATE- The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

END