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S. 1454

BillFederalSenateIn Committee
To amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics.
About This Bill
Committee
Latest Action · May 4, 2023
Read twice and referred to the Committee on Finance. (text: CR S1536)
Congress
118th (2023–2025)
Introduced
May 4, 2023
Cosponsors (1)
1D 0R
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Summary

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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.

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