,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #dhch  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bb1 #bjaf ,mr4  
,russell introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to disall[ ! issuance (  
tax-exempt bonds any proce$s ( :i* are  
us$ to provide pr(essional ent]ta9m5t   
facilities4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,no ,tax ,subsidies =   
,/adiums ,act4  #b4 ,tax exempt f9anc+ (
 pr(essional ent]ta9m5t facilities      
disall[$  7a7 ,9 g5]al ,section #adi ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by add+ at ! end ! foll[+ new          
subsection3  7h7 ,no portion ( bonds may
 be us$ = pr(essional ent]ta9m5t        
facilities  7#a7 ,9 g5]al ,section      
#ajc7;a7 %all n apply to any bond issu$ 
z "p ( an issue any proce$s ( :i* are to
 be us$ to provide a pr(essional        
ent]ta9m5t facility4  7#b7 ,pr(essional 
ent]ta9m5t facility ,= purposes ( ?is   
subsection1 ! t]m pr(essional ent]ta9m5t

 facility means any facility 7&         
appurt5ant real prop]ty7 :i*1 dur+ at   
lea/ #e days dur+ any cal5d> ye>1 is    
us$--  7,a7 z a /adium or ar5a =        
pr(essional sports exhibitions1 games1  
or tra9+1 or  7,b7 z a v5ue = any       
ent]ta9m5t ev5t--  7i7 ! live audi5ce = 
:i* exce$s #ajj individuals1 &  7ii7 any
 net e>n+s f :i* inure to ! b5efit ( an 
individual or any entity o!r ?an--  7,i7
 ! ,unit$ ,/ates1 any ,/ate or political
 subdivision !re(1 any possession ( !   
,unit$ ,/ates1 or any ag5cy or          
in/rum5tality ( any ( ! =ego+1 or       
7,,ii7 an organization :i* is describ$ 9
 p>agraph 7#c71 7#d71 7#e71 7#f71 7#g71 
7#aj71 7#ai71 or 7#bc7 ( section        
#eja7;c7 & exempt f tax "u section      
#eja7;a7 or is a political organization 
7z def9$ 9 section #ebg7;e77#a774  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to obligations   
issu$ aft] ! date ( ! enactm5t ( ?is    
,act4