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H.R. 6774 · 118th Congress

To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports…

Full title

To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.

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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 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

1 cosponsor · 1 R

1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

This bill denies tax-exempt status to certain professional sports leagues with gross receipts exceeding $1 billion during any of the five preceding taxable years.

What it does: CRS summary · Introduced in House · Dec 13, 2023

This bill denies tax-exempt status to certain professional sports leagues with gross receipts exceeding $1 billion during any of the five preceding taxable years.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.

Latest action (Dec 13, 2023): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Dec 13, 2023

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

No recorded floor vote found.