,,ii #aac? ,,congress #b;d ,session ,s4 #bhaf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,septemb] #af1 #bjad ,mr4 ,book] introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to elim9ate ! specific exemption = pr(essional football leagues & to provide a special rule = o!r pr(essional sports leagues1 & to provide an additional au?orization ( appropriations = ! ,family ,viol5ce ,prev5tion & ,s]vices ,act4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,secur+ ,assi/ance = ,victims' ,emp[]m5t 7,,save7 ,act4 #b4 ,elim9ation ( specific exemption = pr(essional football leagues2 special rules relat+ to pr(essional sports leagues 7a7 ,elim9ation ( specific exemption = pr(essional football leagues ,p>agraph 7#f7 ( section #eja7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ 1 or pr(essional football leagues 7:e!r or n adm9i/]+ a p5sion fund = football play]s71 & 7#b7 by ins]t+ or aft] real-e/ate bo>ds14 7b7 ,special rules relat+ to pr(essional sports leagues ,section #eja ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ subsection 7s7 z subsection 7t71 & 7#b7 by ins]t+ aft] subsection 7r7 ! foll[+ new subsection3 7s7 ,special ,rules ,relat+ to ,pr(essional ,sports ,leagues ,no organization or entity %all be treat$ z describ$ 9 subsection 7c77#f7 if su* organization or entity-- 7#a7 is a pr(essional sports league1 organization1 or association1 a sub/antial activity ( :i* is to fo/] national or int]national pr(essional sports competitions 7includ+ by manag+ league bus9ess affairs1 (ficiat+ or provid+ ref]ees1 coord9at+ s*$ules1 manag+ sponsor%ips or broadca/ sales1 op]at+ loan programs = competition facilities1 or ov]see+ play] conduct71 & 7#b7 has annual gross receipts 9 excess ( #aj1jjj1jjj4 4 7c7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjad4 #c4 ,family viol5ce prev5tion & s]vices act 7a7 ,purpose ,! purpose ( ?is section is to au?orize1 = provid+ %elt]1 supportive s]vices1 or prev5tion s]vices to victims ( family viol5ce1 dome/ic viol5ce1 or dat+ viol5ce1 an am\nt equal to ! sav+s obta9$ by ! am5dm5ts made "u section #b4 7b7 ,au?orization ,section #cjc7;a7 ( ! ,family ,viol5ce ,prev5tion & ,s]vices ,act 7#db ,u4,s4,c4 #ajdjc7;a77 is am5d$ by /rik+ #bjae & ins]t+ #bjad1 & #bge1jjj1jjj = fiscal ye> #bjae4