Us Congress 2023-2024 Regular Session

Us Congress House Bill HB3908

Introduced
6/7/23  

Caption

No Corporate Tax Exemption for Professional Sports Act

Impact

If enacted, this bill would directly impact the financial structures of professional sports leagues, requiring them to pay taxes on their revenues similar to other businesses. Proponents of the bill argue this move is essential to ensure fairness in the tax system, as they point out that many leagues earn substantial revenues while benefiting from tax exemptions that could be used to fund public services. Such a shift could lead to increased revenue for the federal government, which in turn could be utilized for various public projects or deficit reduction.

Summary

House Bill 3908, known as the 'No Corporate Tax Exemption for Professional Sports Act', seeks to amend the Internal Revenue Code of 1986 by prohibiting tax-exempt status for professional sports leagues. The primary aim of the bill is to ensure that organizations engaged in managing professional sports—including their business affairs, officiating, coordination of schedules, sponsorship management, and oversight of player conduct—are no longer eligible to benefit from tax-exempt status. This change signifies a notable shift in how the federal government approaches taxation of sports organizations.

Contention

The bill has sparked debates among lawmakers, particularly around the implications of removing tax exemptions for professional sports leagues. Supporters assert that the financial resources garnered through taxation could strengthen public funding, whereas critics warn that this could lead to increased operational costs for sports organizations, potentially affecting ticket prices, player salaries, and overall fan experience. Additionally, there are concerns about the potential loss of economic stimulus associated with professional sports within local economies that heavily rely on sports franchises for economic activity.

Companion Bills

No companion bills found.

Previously Filed As

US HB578

PRO Sports Act Properly Reducing Overexemptions for Sports Act

US HB1507

Stop Corporate Capture Act

US SB1944

CERTS Tax Exemption Act

US HB4322

Equal Dignity for Married Taxpayers Act of 2023

US HB5428

No Tax Breaks for Union Busting (NTBUB) Act

US HB3864

Working Families Tax Cut Act

US SB187

No Tax Breaks for Radical Corporate Activism Act of 2023

US HB3737

High School Sports Injury Reporting Act

US HB429

No Tax Breaks for Radical Corporate Activism Act This bill disallows a business expense tax deduction for any reimbursement paid by an employer to an employee for travel expenses to obtain an abortion, or for the costs of any gender transition procedure for the employee's minor child.

US HB3899

American Family Act

Similar Bills

No similar bills found.