,,ii  #aag? ,,congress  #b;d ,session   
,s4 #difi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bh1         
#bjbb,mr4 ,?une 7= himself & ,mr4 ,c>d97
 introduc$ ! foll[+ bill2 :i* 0 read    
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to disall[ a      
d$uction = *>itable contributions =     
c]ta9 purposes relat+ to college        
a?letics4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,a?lete ,opportunity &     
,taxpay] ,integrity ,act4  #b4          
,disall[ance ( d$uction = contributions 
= c]ta9 purposes relat+ to college      
a?letics  7a7 ,9 g5]al ,section #agj ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by r$esignat+ subsections 7p7 & 7q7 z  
subsections 7q7 & 7r71 respectively1 &  
by ins]t+ aft] subsection 7o7 ! foll[+  
new subsection3  7p7 ,contributions =   
c]ta9 purposes relat+ to college        
a?letics  7#a7 ,9 g5]al ,no d$uction    
%all be all[$ = any contribution any    
portion ( :i* is us$ by ! donee to      

comp5sate #a or m second>y or           
po/-second>y s*ool a?letes = ! use ( _! 
"n1 image1 or lik5ess by reason ( _!    
/atus z a?letes4  7#b7 ,exception       
,p>agraph 7#a7 %all n apply to any      
contribution made directly to an        
organization :i* is an eligible         
educational in/itution 7z def9$ 9       
section #be;,a7f77#b774  4  7b7 ,con=m+ 
am5dm5t ,section #fc7;b77#d7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #agj7p7 & ins]t+ #agj7q74  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to contributions made
 9 taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4