Since the 1970s, provisions in the U.S. Tax Code have singled out golf businesses and limited their access to important development and redevelopment tax credits. The golf industry was arbitrarily lumped into a group of “Sin List” businesses, and golf facilities are negatively impacted by this harmful prevalence of small businesses in the golf industry, and the industry’s positive economic impact. As of 2014, 95% of golf facilities met the Small Business Administration definition of a small business.This document provides background along with key talking points used to encourage our legislative leaders to take steps to eliminate this section for the tax code.