,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #cabd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #e1 #bjbc,ms4    
,t5ney 7= h]self & ,mr4 ,panetta7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to remove private or      
comm]cial golf c\rses & c\ntry clubs f !
 li/ ( uses = :i* c]ta9 proce$s _c be   
us$4  #a4 ,repeal ( re/rictions on use (
 c]ta9 proce$s = private or comm]cial   
golf c\rses & c\ntry clubs  7a7 ,9 g5]al
 ,section #add ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by /rik+ private 
or comm]cial golf c\rse1 c\ntry club1   
ea* place x appe>s4  7b7 ,effective     
dates  7#a7 ,9 g5]al ,! am5dm5t made by 
?is section %all apply to obligations   
issu$ aft] ! date ( ! enactm5t ( ?is    
,act4  7#b7 ,special rule = emp[]m5t    
zone employm5t cr$it ,= purposes (      
section #acif7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf1 ! am5dm5t made by
 subsection 7a7 %all apply to           

individuals :o beg9 "w = ! employ] aft] 
! date ( ! enactm5t ( ?is ,act4  7#c7   
,special rule = emp[]m5t zone bus9ess & 
opportunity zones ,= purposes ( sections
 #acig;,c7d77#e7 &                      
#adjj,z-#b7;d77#c77;,a7 ( ! ,int]nal    
,rev5ue ,code ( #aihf1 ! am5dm5t made by
 subsection 7a7 %all apply to taxable   
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4