To amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Athlete Opportunity and Taxpayer Integrity Act and requires disallowance of deduction for contributions for certain purposes relating to college athletics Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows: No deduction. It relies on tax rate changes, definition changes, tax deductions, and compliance mandates. The main policy areas are Education.
Who Benefits and How
Educational institutions and students affected by the bill could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates short title This Act may be cited as the Athlete Opportunity and Taxpayer Integrity Act.
- Requires disallowance of deduction for contributions for certain purposes relating to college athletics Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows: No deduction...
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 creates short title This Act may be cited as the Athlete Opportunity and Taxpayer Integrity Act and requires disallowance of deduction for contributions for certain purposes relating to college athletics Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows: No deduction.
Key Policy Areas
Education
Primary Purpose
The bill creates short title This Act may be cited as the Athlete Opportunity and Taxpayer Integrity Act and requires disallowance of deduction for contributions for certain purposes relating to college athletics Subsection (p) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows: No deduction.
Policy Domains
Whole bill
Identified Gains
- Educational institutions and students affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Thune (for himself and Mr. Cardin) introduced the following …
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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