,i  #aahth ,,congress  #ast ,session    
,h4 ,r4 #cijh  ,,in ,,the ,,house ,,of  
,,representatives  ,june #g1 #bjbc,mr4  
,garamendi 7for himself1 ,ms4 ,tlaib1   
and ,ms4 ,brownley7 introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to prohibit tax-exempt  
status for professional sports leagues4 
#a4 ,short title ,this ,act may be cited
 as the ,no ,corporate ,tax ,exemption  
for ,professional ,sports ,act4  #b4    
,special rules relating to professional 
sports leagues  7a7 ,in general ,section
 #eja of the ,internal ,revenue ,code of
 #aihf is amended by adding at the end  
the following new subsection3  7s7      
,special rules relating to professional 
sports leagues ,no organization or      
entity shall be treated as described in 
subsection 7c77#f7 if such organization 
or entity-- 7#a7 is a professional      
sports league1 organization1 or         
association1 a substantial activity of  

which is to foster national or          
international professional sports       
competitions 7including by managing     
league business affairs1 officiating or 
providing referees1 coordinating        
schedules1 managing sponsorships or     
broadcast sales1 operating loan programs
 for competition facilities1 or         
overseeing player conduct74  4  7b7     
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after the date of       
enactment of this ,act4