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S. 1121

PRO Sports Act

Properly Reducing Overexemptions for Sports Act or the PRO Sports Act

This bill removes professional football leagues from the list of tax-exempt organizations. The bill also prohibits an organization or entity from being treated as tax-exempt if it (1) is a professional sports league, organization, or association, a substantial activity of which is to foster national or international professional sports competitions; and (2) has annual gross receipts in excess of $10 million.

Read twice and referred to the Committee on Finance.

Sen. Ernst, Joni [R-IA](R-IA)Sponsor
1 cosponsor1 I
1cosponsors1committees2actions1related bills2subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

PRO Sports Act — Informed