H.R.10236

Protecting Student Athletes from Unexpected Tax Liability Act

Introduced·9/2/26

Prefiled

Introduced9/2/26

Chamber Passed

Final Passage

Complete

Introduced

Introduced in House · September 3, 2026

September 2, 2026

Ms. Sewell (for herself and Mr. Davis of Illinois) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to require income tax withholding at the source for name, image, and likeness payments to independent contractors who are student athletes.

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

SECTION 1. Short title.

This Act may be cited as the “Protecting Student Athletes from Unexpected Tax Liability Act”.

HR10236 U.S. House: Protecting Student Athletes from…