To amend the Internal Revenue Code of 1986 to exclude major professional sports leagues from qualifying as tax-exempt organizations.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill exempts short title This Act may be cited as the Properly Reducing Overexemptions for Sports Act or the PRO Sports Act, exempts findings Congress makes the following findings: The National Hockey League (NHL), PGA Tour, and Ladies Professional Golf Association (LPGA) each have league offices that are registered with the Internal Revenue, and requires elimination of specific exemption for professional football leagues Paragraph (6) of section 501(c) of the Internal Revenue Code of 1986 is amended— by striking , or professional football leagues (whether. It relies on exemptions, tax rate changes, compliance mandates, and definition changes. The main policy areas are Regulated Industries and Finance.
Who Benefits and How
Regulated entities and members of the public affected by the bill could face lower compliance burdens, Businesses and employers affected by the bill could face lower compliance burdens, and Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Public beneficiaries or protected communities affected by the clause could face increased risk, Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, and Financial services firms and customers affected by the bill would take on compliance duties.
Key Provisions
- Exempts short title This Act may be cited as the Properly Reducing Overexemptions for Sports Act or the PRO Sports Act.
- Exempts findings Congress makes the following findings: The National Hockey League (NHL), PGA Tour, and Ladies Professional Golf Association (LPGA) each have league offices that are registered with the Internal Revenue...
- Requires elimination of specific exemption for professional football leagues Paragraph (6) of section 501(c) of the Internal Revenue Code of 1986 is amended— by striking , or professional football leagues (whether...
- Requires special rules relating to professional sports leagues Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: No organization or entity shall be treated...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill exempts short title This Act may be cited as the Properly Reducing Overexemptions for Sports Act or the PRO Sports Act, exempts findings Congress makes the following findings: The National Hockey League (NHL), PGA Tour, and Ladies Professional Golf Association (LPGA) each have league offices that are registered with the Internal Revenue, and requires elimination of specific exemption for professional football leagues Paragraph (6) of section 501(c) of the Internal Revenue Code of 1986 is amended— by striking , or professional football leagues (whether.
Key Policy Areas
Regulated Industries, Finance
Primary Purpose
The bill exempts short title This Act may be cited as the Properly Reducing Overexemptions for Sports Act or the PRO Sports Act, exempts findings Congress makes the following findings: The National Hockey League (NHL), PGA Tour, and Ladies Professional Golf Association (LPGA) each have league offices that are registered with the Internal Revenue, and requires elimination of specific exemption for professional football leagues Paragraph (6) of section 501(c) of the Internal Revenue Code of 1986 is amended— by striking , or professional football leagues (whether.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
- Businesses and employers affected by the bill
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Public beneficiaries or protected communities affected by the clause
- Federal, state, or local agencies responsible for implementing the clause
- Financial services firms and customers affected by the bill
- Businesses and employers affected by the bill
Legislative Progress
IntroducedMr. Steube introduced the following bill; which was referred to …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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