March 2018: The new Tax and Reform Act provides golf course owners and their customers with a number of tax benefits. However, within the new law, one deduction loss to business owners will have a direct affect on the golf industry. Previously businesses were permitted to deduct up to 50% of their food, beverage and entertainment expenses incurred as part of normal business activities. Members of congress elected to limit this deduction to food and beverage only. When NGCOA heard of the proposed change we responded by sending a letter to key House and Senate members voicing our concern with the proposed change. The final bill failed to restore this deduction. We are continuing our efforts to address this with Congress and encourage them to restore this deduction as they undertake their technical review of the tax bill. The Board of Directors of We Are Golf coalition will be presenting our concerns with key members of the Administration, Senate and House during their visit on National Golf Day.