TAX ON DUES.

SEC. 202. TAX ON DUES. (a) Dues or Membership Fees.—Section 1710 (a) (1) (relating to tax on dues or membership fees) is hereby amended by striking out “11 per centum” and inserting in lieu thereof “20 per centum”. (b) Initiation Fees.—Section 1710 (a) (2) (relating to tax on initiation fees) is hereby amended by striking out “11 per centum” and inserting in lieu thereof “20 per centum”.