,,ii  #aai? ,,congress  #b;d ,session   
,s4 #effa  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #cj1         
#bjbf,mr4 ,w>nock 7= himself & ,mrs4    
,britt7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide p>ity 9
 ! taxation ( pr(essional sports        
fran*ises "u ! limitation on ! d$uction 
= c]ta9 employee remun]ation1 & = o!r   
purposes4  #a4 ,e/abli%+ p>ity 9        
taxation ( pr(essional sports fran*ises 
7a7 ,9 g5]al ,section #afb7m77#c77;,c7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ to read z foll[s3  7,c7 su*       
employee is among ! #e highe/ comp5sat$ 
employees = ! taxable ye> o!r ?an-- 7i7 
any individual describ$ 9 subp>agraph   
7,a7 or 7,b71 or  7ii7 any individual :o
 p]=ms s]vices 9 ! field ( a?letics 7)9 
! mean+ ( section                       
#a4aii;,a-#e7;b77#b77viii7 ( title #bf1 
,code ( ,f$]al ,regulations 7z 9 effect 
on ! date ( ! enactm5t ( ?is            

subp>agraph77 = ! taxpay]1 or  4  7b7   
,te*nical am5dm5t ,section              
#afb7m77#c77;,d7 ( su* ,code is am5d$ by
 ins]t+ su* employee be=e 0 a cov]$     
employee4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4