A bill to amend the Tax Reform Act of 1986 by repealing the treatment of certain amounts to or for the benefit of certain institutions of higher education.

Amends the Tax Reform Act of 1986 to repeal provisions allowing a charitable contribution income tax deduction for amounts paid to or for the benefit of specified institutions of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at those institutions.