,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bhhd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ah1 #bjad   
,ms4 ,cantwell 7= h]self1 ,mr4 ,reid1 & 
,mr4 ,johnson ( ,s\? ,dakota7 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,f9ance  ,a ,,bill  
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to prohibit tax-exempt /atus to   
pr(essional sports leagues t promote !  
use ( ! t]m r$sk9s4  #a4 ,special rule  
relat+ to pr(essional sports leagues    
7a7 ,9 g5]al ,section #eja ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 r$esignat+ subsection 7s7 z subsection 
7t71 &  7#b7 by ins]t+ aft] subsection  
7r7 ! foll[+ new subsection3  7s7       
,special rule relat+ to pr(essional     
sports leagues ,no pr(essional sports   
league %all be treat$ z describ$ 9      
subsection 7c77#f7 if su* pr(essional   
sports league promotes1 or all[s a memb]
 club or fran*ise connect$ ) su*        
pr(essional sports league to promote1 ! 
use ( ! t]m r$sk9s 9 connection ) any   

team or club connect$ ) su* pr(essional 
sports league4  4  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4