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Tax policy should promote economic growth and job creation in all sectors of the economy.

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NCA believes tax policy should promote economic growth and job creation in all sectors of the economy. Further, tax rates should be as low as possible, broadly based, and nondiscriminatory. Taxation of a particular type of business expenditure, income or industry sector is not sound economic practice and is objectionable in principle.

Current Legislation:

savings account (HSA) to use up to $1,000 or $2,000 annually to offset the cost of fitness-related activity and equipment. The legislation would provide an opportunity for club members to offset some of the cost of adult or junior instruction, tournament fees and qualified equipment purchases under $250.


The legislation has not been formally considered by either Chamber, but late in 2019 it was “hotlined” in the Senate to gauge whether there was any opposition to the measure. Reports came back positively. The NCA and other allied organizations are seeking legislative vehicles for this measure to be added.

NCA Position:

NCA supports this bipartisan legislation and has been working for its passage in the House and Senate.

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While property taxes are the domain of state, county and local governments, NCA has been assisting clubs in a number of states and counties in defeating legislation that is clearly aimed at increasing property taxes on private clubs. Sudden and unexpected increases in tax levies can have a severe financial impact on a club for years. NCA has provided members with a State Legislative Response Manual to prepare for an expected increase in activity related to property and sales taxes in the states due to the coronavirus pandemic’s effect on state and local budgets.