,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajgfg  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #f1 #bjbf,mr4 
,smi? ( ,nebraska 7= himself & ,mr4     
,boyle ( ,p5nsylvania7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to impose an excise tax on        
colleges & univ]sities all[+ specifi$   
individuals to p>ticipate 9             
int]collegiate a?letics4  #a4 ,%ort     
title  ,?is ,act may be cit$ z ! ,fair  
,play ,en=cem5t ,act4  #b4 ,imposition (
 excise tax on colleges & univ]sities   
all[+ specifi$ individuals to p>ticipate
 9 int]collegiate a?letics  7a7 ,9 g5]al
 ,*apt] #db ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new sub*apt]3  ,i ,colleges &    
univ]sities all[+ specifi$ individuals  
to p>ticipate 9 int]collegiate a?letics 
,sec4 #difi4 ,imposition ( tax4  #difi4 
,imposition ( tax  7a7 ,9 g5]al ,!re is 
h]eby impos$ on any eligible educational

 in/itution :i* commits an a?letic      
p>ticipation violation dur+ any taxable 
ye> a tax equal to ! applicable p]c5tage
 ( ! gross a?letic receipts ( su*       
in/itution = su* taxable ye>4  7b7      
,applicable p]c5tage ,= purposes (      
subsection 7a71 ! applicable p]c5tage ) 
respect to any eligible educational     
in/itution :i* commits an a?letic       
p>ticipation violation dur+ any taxable 
ye> is det]m9$ "u ! foll[+ table )      
respect to ! aggregate numb] ( sep>ate  
a?letic p>ticipation violations committ$
 by su* in/itution dur+ su* taxable ye> 
& ! prec$+ #e taxable ye>s 7ref]r$ to 9 
su* table z ! applicable p]iod73 ,if !  
numb] ( violations dur+ ! applicable    
p]iod is3,! applicable p]c5tage is3 #ae 
p]c5t #baj p]c5t ,9 excess ( #bbj p]c5t 
7c7 ,def9itions ,= purposes ( ?is       
section--  7#a7 ,eligible educational   
in/itution ,! t]m eligible educational  
in/itution has ! mean+ giv5 su* t]m 9   
section #be;,a7f77#b74  7#b7 ,a?letic   
p>ticipation violation  7,a7 ,9 g5]al ,!

 t]m a?letic p>ticipation violation     
means1 ) respect to any eligible        
educational in/itution1 any in/ance 9   
:i* su* in/itution kn[+ly all[s ! active
 p>ticipation ( a specifi$ individual 9 
any int]collegiate a?letic ev5t or      
competition4  7,b7 ,exceptions ,su* t]m 
%all n include any in/ance 9 :i* a      
specifi$ individual-- 7i7 actively      
p>ticipates 9 a practice session = any  
int]collegiate a?letic ev5t or          
competition1  7ii7 appe>s on a ro/] =1 b
 does n actively p>ticipate 91 any      
int]collegiate a?letic ev5t or          
competition1 or  7iii7 actively         
p>ticipates 9 any int]collegiate a?letic
 ev5t or competition pursuant to a c\rt 
ord]4  7,c7 ,aggregation rule ,all      
a?letic p>ticipation violations committ$
 by an eligible educational in/itution )
 respect to individuals describ$ 9      
p>agraph 7#c77;,a7 %all be treat$ z "o  
su* violation to ! ext5t su* violations 
are det]m9$ by ! ,secret>y to be d]iv$ f
 ! same set ( facts & circum/ances4     

7#c7 ,specifi$ individual ,! t]m        
specifi$ individual means1 ) respect to 
any int]collegiate a?letic ev5t or      
competition1 any individual--  7,a7 :o  
has plac$ any wag] 7)\t reg>d to ! mann]
 9 :i* plac$7 ) respect to any          
int]collegiate a?letic ev5t or          
competition1 or  7,b7 :o has be5 employ$
 z an a?lete by1 & appe>$ on a ro/] =1 a
 pr(essional sports fran*ise ) respect  
to a simil> a?letic ev5t or competition4
  7#d7 ,gross a?letic receipts ,! t]m   
gross a?letic receipts means1 ) respect 
to any eligible educational in/itution =
 any taxable ye>1 ! gross receipts ( su*
 in/itution = su* taxable ye> :i* are   
attributable to1 or d]iv$ 9 connection  
)1 any int]collegiate a?letic program ( 
su* in/itution4  7d7 ,regulations ,!    
,secret>y %all prescribe su* regulations
 or o!r guidance z may be necess>y or   
appropriate to c>ry out ! purposes ( ?is
 section4  4  7b7 ,cl]ical am5dm5t ,!   
table ( sub*apt]s = *apt] #db ( su*     
,code is am5d$ by add+ at ! end ! foll[+

 new item3  ,sub*apt] ,i--,colleges &   
univ]sities all[+ specifi$ individuals  
to p>ticipate 9 int]collegiate a?letics4
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply ) respect
 to taxable ye>s end+ aft] ! date ( !   
enactm5t ( ?is ,act4