,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dedd  ,,in ,,the ,,house ,,of  
,,representatives  ,may #a1 #bjad ,mr4  
,crdenas 7for himself1 ,mr4 ,grijalva1  
,mrs4 ,napolitano1 ,mr4 ,rush1 ,mr4     
,vargas1 ,mr4 ,garcia1 and ,mr4 ,ruiz7  
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
disallow a deduction for any fine paid  
by an owner of professional sports      
franchise4  #a4 ,short title ,this ,act 
may be cited as the ,stop ,penalizing   
,taxpayers for ,sports ,owner ,fouls    
,act of #bjad4  #b4 ,denial of deduction
 for fines paid by owner of professional
 sports franchise  7a7 ,in general      
,section #afb of the ,internal ,revenue 
,code of #aihf is amended by            
redesignating subsection 7q7 as         
subsection 7r7 and by inserting after   
subsection 7p7 the following new        
subsection3  7q7 ,fines and penalties   
paid by owners of professional sports   

franchises ,in the case of an individual
 who owns 7directly or indirectly7 a    
professional sports franchise1 no       
deduction shall be allowed under        
subsection 7a7 for any fine or similar  
penalty paid to the professional sports 
league or association of which the      
franchise is a member4  4  7b7          
,effective date ,the amendment made by  
this section shall apply to amounts paid
 or incurred after ,december #ca1 #bjac4