ELIMINATION OF DEDUCTION FOR CLUB MEMBERSHIP FEES.

SEC. 13210. ELIMINATION OF DEDUCTION FOR CLUB MEMBERSHIP FEES. (a) In General.— Subsection (a) of section 274 (relating to disallowance of certain entertainment, etc., expenses) is amended by adding at the end thereof the following new paragraph: “(3) Denial of deduction for club dues.— Notwithstanding the preceding provisions of this subsection, no deduction shall be allowed under this chapter for amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or other social purpose.” (b) Exception for Employee Recreational Expenses Not To Apply.— Paragraph (4) of section 274(e) is amended by adding at the end thereof the following: “This paragraph shall not apply for purposes of subsection (a)(3).” (c) Effective Date.— The amendments made by this section shall apply to amounts paid or incurred after December 31, 1993.