S. 2884 — Introduced in Senate

II 113th CONGRESS 2d Session S. 2884 IN THE SENATE OF THE UNITED STATES September 18, 2014 Ms. Cantwell (for herself, Mr. Reid, and Mr. Johnson of South Dakota) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to prohibit tax-exempt status to professional sports leagues that promote the use of the term redskins. 1. Special rule relating to professional sports leagues (a) In general Section 501 of the Internal Revenue Code of 1986 is amended— (1) by redesignating subsection (s) as subsection (t), and (2) by inserting after subsection (r) the following new subsection: (s) Special rule relating to professional sports leagues No professional sports league shall be treated as described in subsection (c)(6) if such professional sports league promotes, or allows a member club or franchise connected with such professional sports league to promote, the use of the term redskins in connection with any team or club connected with such professional sports league. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.