119th Congress

H.R.10682

To amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises under the limitation on the deduction for certain employee remuneration, and for other purposes.

Introduced·10/1/26

Prefiled

Introduced10/1/26

Chamber Passed

Final Passage

Complete

Introduced

Introduced in House · October 6, 2026

October 1, 2026

Ms. Malliotakis (for herself, Mr. Suozzi, Mr. Jack, and Mrs. McBath) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Establishing parity in taxation of professional sports franchises.

(a) In general.— Section 162(m)(3)(C) of the Internal Revenue Code of 1986 is amended to read as follows:

HR10682 U.S. House: Provides parity in the taxation of…