arrow_back Back to App

Ending Tax Exemptions for Professional Sports Leagues

This bill aims to change tax laws so that professional sports leagues, like the NHL and PGA Tour, can no longer claim tax-exempt status meant for non-profit organizations. This means these leagues will have to pay taxes like regular businesses, which could impact their finances and potentially ticket prices or event accessibility.
Key points
Professional sports leagues with over $10 million in annual gross receipts will lose their tax-exempt status.
Changes affect leagues such as the NHL, PGA Tour, and LPGA, which were previously treated as non-profit organizations.
The act applies to tax years beginning after December 31, 2020.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 117_HR_363
Sponsor: Rep. Steube, W. Gregory [R-FL-17]
Process start date: 2021-01-19
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

PRO Sports Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_363.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-01-19.

What are the main provisions?

Key points include:

  • Professional sports leagues with over $10 million in annual gross receipts will lose their tax-exempt status.
  • Changes affect leagues such as the NHL, PGA Tour, and LPGA, which were previously treated as non-profit organizations.
  • The act applies to tax years beginning after December 31, 2020.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Steube, W. Gregory [R-FL-17].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Economy