To amend the Internal Revenue Code of 1986 to deny the exemption from income tax for social clubs found to be practicing prohibited discrimination.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to expand the denial of tax-exempt status for social clubs that have a formal policy of discrimination based upon race, color, or religion to include social clubs that have been determined by an appropriate agency or court, by final order, to have a pattern or practice of prohibited discrimination.…