,,ii  #aagth ,,congress  #b;d ,session  
,s4 #difi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bh1
 #bjbb,mr4 ,thune 7for himself and ,mr4 
,cardin7 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 disallow a deduction for       
charitable contributions for certain    
purposes relating to college athletics4 
#a4 ,short title ,this ,act may be cited
 as the ,athlete ,opportunity and       
,taxpayer ,integrity ,act4  #b4         
,disallowance of deduction for          
contributions for certain purposes      
relating to college athletics  7a7 ,in  
general ,section #agj of the ,internal  
,revenue ,code of #aihf is amended by   
redesignating subsections 7p7 and 7q7 as
 subsections 7q7 and 7r71 respectively1 
and by inserting after subsection 7o7   
the following new subsection3  7p7      
,contributions for certain purposes     
relating to college athletics  7#a7 ,in 

general ,no deduction shall be allowed  
for any contribution any portion of     
which is used by the donee to compensate
 #a or more secondary or post-secondary 
school athletes for the use of their    
name1 image1 or likeness by reason of   
their status as athletes4  7#b7         
,exception ,paragraph 7#a7 shall not    
apply to any contribution made directly 
to an organization which is an eligible 
educational institution 7as defined in  
section #be;,a7f77#b774  4  7b7         
,conforming amendment ,section          
#fc7;b77#d7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
#agj7p7 and inserting #agj7q74  7c7     
,effective date ,the amendments made by 
this section shall apply to             
contributions made in taxable years     
beginning after the date of the         
enactment of this ,act4