A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics.
Athlete Opportunity and Taxpayer Integrity Act
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.
Introduced in Senate
Read twice and referred to the Committee on Finance. (text: CR S1536)
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