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100% Tax on Athletes Representing Foreign Entities of Concern

This bill imposes a 100% tax on income earned by U.S. citizens or residents who compete in global sports events on behalf of countries considered 'entities of concern.' This includes both prize money and related sponsorship deals.
Key points
Imposes a 100% tax on income from competing for specific foreign entities of concern.
Applies to prize money and any sponsorships gained through such participation.
Affects U.S. nationals and lawful permanent residents.
Covers major events like the Olympics, World Cup, Tour de France, and Wimbledon.
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Status:
Introduced
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Additional Information
Print number: 119_HR_7707
Sponsor: Rep. Ogles, Andrew [R-TN-5]
Process start date: 2026-02-25