,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ggjg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #be1         
#bjbf,mr4 ,ogles introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to impose
 a tax on income e>n$ f compet+ 9 global
 a?letic ev5ts on behalf ( =eign        
entities ( conc]n4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,(ficially ,limit+
 ,ye>ly ,money ,procur$ by ,individuals 
,conc]n+ ,sportman%ip ,act or z !       
,,olympics ,act4  #b4 ,tax on income    
e>n$ f compet+ 9 global a?letic ev5ts on
 behalf ( =eign entities ( conc]n  7a7  
,9 g5]al ,subtitle ,d ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new *apt]3  #ej;,b    
,c]ta9 income = repres5t+ =eign entities
 ( conc]n at global a?letic ev5ts  ,sec4
 #ejjj;,e4 ,imposition ( tax on income  
e>n$ f compet+ 9 global a?letic ev5ts on
 behalf ( =eign entities ( conc]n4      
#ejjj;,e4 ,imposition ( tax on income   

e>n$ f compet+ 9 global a?letic ev5ts on
 behalf ( =eign entities ( conc]n  7a7  
,9 g5]al ,!re is h]eby impos$ on ea*    
cov]$ individual = any taxable ye> a tax
 equal to #ajj p]c5t ( ! am\nts receiv$ 
by su* individual dur+ su* taxable ye>  
f-- 7#a7 compet+ 9 any global a?letic   
ev5t on behalf ( any =eign entity (     
conc]n1 &  7#b7 any sponsor%ips receiv$ 
z a result (1 or inducem5t =1 s compet+4
  7b7 ,cov]$ individual ,= purposes (   
?is section-- 7#a7 ,9 g5]al ,! t]m cov]$
 individual means any national ( !      
,unit$ ,/ates or ali5 lawfully admitt$ =
 p]man5t resid5ce4  7#b7 ,c]ta9 t]ms ,= 
purposes ( p>agraph 7#a71 ! t]ms        
national ( ! ,unit$ ,/ates & lawfully   
admitt$ = p]man5t resid5ce h !          
respective mean+s giv5 su* t]ms "u      
section #aja ( ! ,immigration &         
,nationality ,act 7#h ,u4,s4,c4 #aaja74 
7c7 ,global a?letic ev5t ,= purposes (  
?is section1 ! t]m global a?letic ev5t  
means ! ,summ] ,olympics1 ,w9t]         
,olympics1 ,_w ,cup1 ,t\r de ,france1   

,wimbl$on1 & any o!r competition 9 :i*  
individuals p>ticipate z repres5tatives 
( c\ntries4  7d7 ,=eign entity ( conc]n 
,= purposes ( ?is section1 ! t]m =eign  
entity ( conc]n means any cov]$ nation  
7z def9$ 9 section #dhgb7;f77#b7 ( title
 #aj1 ,unit$ ,/ates ,code74  7e7        
,special rules  7#a7 ,adm9i/rative      
provisions ,= purposes ( subtitle ,f1   
any tax impos$ by ?is section %all be   
treat$ z a tax impos$ by subtitle ,a4   
7#b7 ,exclusion f gross income ,=       
purposes ( *apt] #a1 ! gross income (   
any cov]$ p]son = any taxable ye> %all n
 include any am\nt ) respect to :i* tax 
is impos$ "u subsection 7a74  4  7b7    
,cl]ical am5dm5t ,! table ( *apt]s =    
subtitle ,d ( su* ,code is am5d$ by     
ins]t+ aft] ! item relat+ to *apt]      
#ej;,a ! foll[+ new item3  ,*apt]       
#ej;,b--,c]ta9 income = repres5t+ =eign 
entities ( conc]n at global a?letic     
ev5ts  4  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
) respect to am\nts receiv$ aft] ! date 

( ! enactm5t ( ?is ,act4