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S. 3086 · 115th Congress

PRO Sports Act

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

JER ErnstSponsor
1 cosponsor · 1 I

1 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

What it does: CRS summary · Introduced in Senate · Jun 19, 2018

Properly Reducing Overexemptions for Sports Act or the PRO Sports Act

This bill amends the Internal Revenue Code to remove professional football leagues from the list of tax-exempt organizations.

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 (Jun 19, 2018): Read twice and referred to the Committee on Finance.

Policy area: Taxation · Origin: Senate · Introduced: Jun 19, 2018

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.