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Tax Deduction Changes for College Athlete Donations.

New rules change how donations related to college athletics can be deducted from taxes. Citizens will not be able to deduct donations used to compensate athletes for their name, image, or likeness. An exception applies to donations made directly to educational institutions.
Key points
Donations used to pay college athletes for their name, image, or likeness are no longer tax-deductible.
Donations made directly to eligible educational institutions remain tax-deductible.
These changes apply to contributions made in tax years beginning after the law's enactment date.
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Additional Information
Print number: 117_S_4969
Sponsor: Sen. Thune, John [R-SD]
Process start date: 2022-09-28
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Athlete Opportunity and Taxpayer Integrity Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_4969.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2022-09-28.

What are the main provisions?

Key points include:

  • Donations used to pay college athletes for their name, image, or likeness are no longer tax-deductible.
  • Donations made directly to eligible educational institutions remain tax-deductible.
  • These changes apply to contributions made in tax years beginning after the law's enactment date.
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 Sen. Thune, John [R-SD].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Education