118th Congress · SENATE BILLBILL

S. 1454Athlete Opportunity and Taxpayer Integrity Act

A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics.

Taxation
Introduced May 4, 2023
Last action May 4, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 4, 2023
Step 2
Referred
May 4, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill denies a tax deduction for contributions (except contributions made directly to certain institutions of higher education) used to compensate one or more secondary or post-secondary school athletes for the use of their names, images, or likenesses by reason of their status as athletes.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
May 4, 2023
Introduced in Senate
May 4, 2023
Read twice and referred to the Committee on Finance.