An Act to amend the Internal Revenue Code of 1954 with respect to the tax treatment of social clubs and certain other membership organizations, to provide for a study of tax incentives for recycling, and for other purposes.
Public Law 94-568 · H.R. 1144 · 94th Congress · began in the House
Signed by Gerald Ford (R) on Oct 20, 1976 · Taxation
Sponsor: Rep. Joseph Waggonner (D-LA-4)
Cosponsors: None
Passage votes
- HouseMethod not stated
- SenateMethod not stated
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Extends tax-exempt status under the Internal Revenue Code to clubs organized for pleasure, recreation and other nonprofitable purposes, substantially all of the activities of which are for such purposes and no part of the net earnings of which inures to the benefit of any private shareholder. States that for the purpose of determining the unrelated business income of such an organization deductions allowed corporations on certain dividends shall be treated as not directly connected with the production of gross income. Provides that such deductions allowed shall not be allowed to any organization which takes a deduction attributable to furnishing services, insurance, goods, or other items of value to members.
Denies tax-exempt status to any such organization if its charter, by-laws, or other governing instrument or any of its written policy statements contains a provision which provides for discrimination against persons on the basis of race, color, or religion.
Disallows as a deduction any carryover of taxes paid from fiscal years beginning before July 1, 1976, in the case of the minimum tax on corporations for taxable years beginning after June 30, 1976.
Directs the Secretary of the Treasury and the Administrator of the Environmental Protection Agency to conduct a study and investigation into the proper role of the Federal Government in encouraging the recycling of solid waste materials.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 14 actions.
- Oct 20, 1976Became lawBecame law · Signed by President.
- PresidentPresident · Public law 94-568.
- Oct 8, 1976PresidentPresident · Measure presented to President.
- Oct 7, 1976PresidentPresident · Measure enrolled in Senate.
- Oct 6, 1976PresidentPresident · Measure enrolled in House.
- Oct 1, 1976Resolving differencesResolving differences · House agreed to Senate amendments.
- FloorFloor · Measure passed Senate, amended.
- Sep 28, 1976CommitteeCommittee · Reported by Senate Finance Committee
- Aug 25, 1976CommitteeCommittee · Referred to Senate Finance Committee
- Aug 24, 1976FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Jul 21, 1976CommitteeCommittee · Reported by House Ways and Means Committee
- Jan 14, 1975CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.