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H.R. 4838

No Tax Subsidies for Stadiums Act

No Tax Subsidies for Stadiums Act

This bill amends the Internal Revenue Code to prohibit the use of tax-exempt state and local financing bonds for a professional entertainment facility. A professional entertainment facility is a facility that is used during any five days in a calendar year as: (1) a stadium or arena for professional sports exhibitions, games, or training; or (2) a venue for any entertainment event which has a live audience exceeding 100 individuals and the net earnings from which benefit an individual or entity other than a governmental entity or a tax-exempt organization.  

Referred to the House Committee on Ways and Means.

Rep. Russell, Steve [R-OK-5](R-OK)Sponsor
1committees3actions4subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

No Tax Subsidies for Stadiums Act — Informed