,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bhaf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #af1
 #bjad ,mr4 ,booker introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to eliminate the
 specific exemption for professional    
football leagues and to provide a       
special rule for other professional     
sports leagues1 and to provide an       
additional authorization of             
appropriations for the ,family ,violence
 ,prevention and ,services ,act4  #a4   
,short title ,this ,act may be cited as 
the ,securing ,assistance for ,victims' 
,empowerment 7,,save7 ,act4  #b4        
,elimination of specific exemption for  
professional football leagues2 special  
rules relating to professional sports   
leagues  7a7 ,elimination of specific   
exemption for professional football     
leagues ,paragraph 7#f7 of section      
#eja7;c7 of the ,internal ,revenue ,code

 of #aihf is amended-- 7#a7 by striking 
1 or professional football leagues      
7whether or not administering a pension 
fund for football players71 and  7#b7 by
 inserting or after real-estate boards14
  7b7 ,special rules relating to        
professional sports leagues ,section    
#eja of the ,internal ,revenue ,code of 
#aihf is amended-- 7#a7 by redesignating
 subsection 7s7 as subsection 7t71 and  
7#b7 by inserting after subsection 7r7  
the following new subsection3  7s7      
,special ,rules ,relating to            
,professional ,sports ,leagues ,no      
organization or entity shall be treated 
as described in subsection 7c77#f7 if   
such organization or entity-- 7#a7 is a 
professional sports league1             
organization1 or association1 a         
substantial activity of which is to     
foster national or international        
professional sports competitions        
7including by managing league business  
affairs1 officiating or providing       
referees1 coordinating schedules1       

managing sponsorships or broadcast      
sales1 operating loan programs for      
competition facilities1 or overseeing   
player conduct71 and  7#b7 has annual   
gross receipts in excess of #aj1jjj1jjj4
  4  7c7 ,effective ,date ,the          
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjad4  #c4 ,family      
violence prevention and services act    
7a7 ,purpose ,the purpose of this       
section is to authorize1 for providing  
shelter1 supportive services1 or        
prevention services to victims of family
 violence1 domestic violence1 or dating 
violence1 an amount equal to the savings
 obtained by the amendments made under  
section #b4  7b7 ,authorization ,section
 #cjc7;a7 of the ,family ,violence      
,prevention and ,services ,act 7#db     
,u4,s4,c4 #ajdjc7;a77 is amended by     
striking #bjae and inserting #bjad1 and 
#bge1jjj1jjj for fiscal year #bjae4