S. 1524 · 113th Congress
PRO Sports Act
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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CoburnSponsor1 cosponsor · 1 I
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Properly Reducing Overexemptions for Sports Act or the PRO Sports Act - Amends the Internal Revenue Code to remove professional football leagues from the list of tax-exempt organizations.
What it does: CRS summary · Introduced in Senate · Sep 18, 2013
Properly Reducing Overexemptions for Sports Act or the PRO Sports Act - Amends the Internal Revenue Code to remove professional football leagues from the list of tax-exempt organizations.
Provides that no organization or entity shall be treated as tax-exempt if it: (1) is a professional sports league, organization, or association, a substantial activity of which is to foster national or international professional sports competitions (including by managing league business affairs, officiating or providing referees, coordinating schedules, managing sponsorships or broadcast sales, operating loan programs for competition facilities, or overseeing player conduct); and (2) has annual gross receipts in excess of $10 million.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: PRO Sports Act
Also known as: Properly Reducing Overexemptions for Sports Act
Latest action (Sep 18, 2013): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Sep 18, 2013
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.