,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dedd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #a1 #bjad ,mr4   
,crd5as 7= himself1 ,mr4 ,grijalva1     
,mrs4 ,napolitano1 ,mr4 ,ru%1 ,mr4      
,v>gas1 ,mr4 ,g>cia1 & ,mr4 ,ruiz7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to disall[ a d$uction =   
any f9e paid by an own] ( pr(essional   
sports fran*ise4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,/op ,p5aliz+      
,taxpay]s = ,sports ,own] ,f\ls ,act (  
#bjad4  #b4 ,d5ial ( d$uction = f9es    
paid by own] ( pr(essional sports       
fran*ise  7a7 ,9 g5]al ,section #afb ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by r$esignat+ subsection 7q7 z         
subsection 7r7 & by ins]t+ aft]         
subsection 7p7 ! foll[+ new subsection3 
7q7 ,f9es & p5alties paid by own]s (    
pr(essional sports fran*ises ,9 ! case (
 an individual :o owns 7directly or     
indirectly7 a pr(essional sports        

fran*ise1 no d$uction %all be all[$ "u  
subsection 7a7 = any f9e or simil>      
p5alty paid to ! pr(essional sports     
league or association ( :i* ! fran*ise  
is a memb]4  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply  
to am\nts paid or incurr$ aft] ,decemb] 
#ca1 #bjac4