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S. 1192

BillFederalSenateIn Committee
No Tax Subsidies for Stadiums Act of 2025
About This Bill
Committee
Latest Action · March 27, 2025
Read twice and referred to the Committee on Finance.
Congress
119th (2025–2027)
Introduced
March 27, 2025
Cosponsors (1)
1D 0R
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Summary

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The No Tax Subsidies for Stadiums Act of 2025 would eliminate tax-exempt bond financing for professional sports stadiums and arenas. Currently, cities and states can issue tax-exempt bonds to fund stadium construction, which lowers borrowing costs by allowing investors to avoid federal taxes on the interest they earn—effectively subsidizing stadium projects through foregone federal revenue. This bill would end that practice by prohibiting bonds used to finance or refinance professional stadiums from receiving tax-exempt status, applying to any facility used for professional sports at least five days per year. The change would take effect for all bonds issued after the bill becomes law. The legislation, introduced by Senators James Lankford and Cory Booker, would redirect the tax benefits that currently support stadium development toward other uses, though it does not specify alternative funding mechanisms or provide financial assistance to offset lost stadium financing options.

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