S1454-118

1. Short title This Act may be cited as the Athlete Opportunity and Taxpayer Integrity Act.

2. 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 shall be allowed for any contribution any portion of which is used by the donee to compensate 1 or more secondary or post-secondary school athletes for the use of their name, image, or likeness by reason of their status as athletes. Paragraph (1) shall not apply to any contribution made directly to an organization which is an eligible educational institution (as defined in section 25A(f)(2)). Section 63(b) of the Internal Revenue Code of 1986 is amended by inserting and at the end of paragraph (2), by striking , and at the end of paragraph (3) and inserting a period, and by striking paragraph (4). The amendments made by this section shall apply to contributions made in taxable years beginning after the date of the enactment of this Act. (p)Contributions for certain purposes relating to college athletics(1)In generalNo deduction shall be allowed for any contribution any portion of which is used by the donee to compensate 1 or more secondary or post-secondary school athletes for the use of their name, image, or likeness by reason of their status as athletes.(2)ExceptionParagraph (1) shall not apply to any contribution made directly to an organization which is an eligible educational institution (as defined in section 25A(f)(2))..