Student-Athlete Equity Act

I 116TH CONGRESS 1ST SESSION H. R. 1804 To amend the Internal Revenue Code of 1986 to prohibit qualified amateur sports organizations from prohibiting or substantially restricting the use of an athletes name, image, or likeness, and for other purposes. IN THE HOUSE OF REPRESENTATIVES MARCH 14, 2019 Mr. WALKER (for himself and Mr. RICHMOND) 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 prohibit qualified amateur sports organizations from prohibiting or substantially restricting the use of an athletes name, image, or likeness, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Student-Athlete Equity 4 Act’’. 5 VerDate Sep 11 2014 05:24 Mar 30, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1804.IH H1804 kjohnson on DSK79L0C42 with BILLS 2 •HR 1804 IH SEC. 2. MODIFICATION TO DEFINITION OF QUALIFIED AMA- 1 TEUR SPORTS ORGANIZATIONS. 2 (a) IN GENERAL.—Section 501(j)(2) of the Internal 3 Revenue Code of 1986 is amended by adding after the 4 period at the end the following: ‘‘Such term does not in- 5 clude an organization that substantially restricts a student 6 athlete from using, or being reasonably compensated for 7 the third party use of, the name, image, or likeness of 8 such student athlete.’’. 9 (b) EFFECTIVE DATE.—The amendments made by 10 this section shall apply to taxable years beginning after 11 the date of the enactment of this Act. 12 Æ VerDate Sep 11 2014 05:24 Mar 30, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1804.IH H1804 kjohnson on DSK79L0C42 with BILLS