II 118TH CONGRESS 1ST SESSION S. 1454 To amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics. IN THE SENATE OF THE UNITED STATES MAY 4, 2023 Mr. THUNE (for himself and Mr. CARDIN) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain pur- poses relating to college athletics. 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 ‘‘Athlete Opportunity 4 and Taxpayer Integrity Act’’. 5 VerDate Sep 11 2014 03:19 May 13, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1454.IS S1454 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •S 1454 IS SEC. 2. DISALLOWANCE OF DEDUCTION FOR CONTRIBU- 1 TIONS FOR CERTAIN PURPOSES RELATING 2 TO COLLEGE ATHLETICS. 3 (a) IN GENERAL.—Subsection (p) of section 170 of 4 the Internal Revenue Code of 1986 is amended to read 5 as follows: 6 ‘‘(p) CONTRIBUTIONS FOR CERTAIN PURPOSES RE- 7 LATING TO COLLEGE ATHLETICS.— 8 ‘‘(1) IN GENERAL.—No deduction shall be al- 9 lowed for any contribution any portion of which is 10 used by the donee to compensate 1 or more sec- 11 ondary or post-secondary school athletes for the use 12 of their name, image, or likeness by reason of their 13 status as athletes. 14 ‘‘(2) EXCEPTION.—Paragraph (1) shall not 15 apply to any contribution made directly to an orga- 16 nization which is an eligible educational institution 17 (as defined in section 25A(f)(2)).’’. 18 (b) CONFORMING AMENDMENTS.—Section 63(b) of 19 the Internal Revenue Code of 1986 is amended by insert- 20 ing ‘‘and’’ at the end of paragraph (2), by striking ‘‘, and’’ 21 at the end of paragraph (3) and inserting a period, and 22 by striking paragraph (4). 23 (c) EFFECTIVE DATE.—The amendments made by 24 this section shall apply to contributions made in taxable 25 VerDate Sep 11 2014 03:19 May 13, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1454.IS S1454 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •S 1454 IS years beginning after the date of the enactment of this 1 Act. 2 Æ VerDate Sep 11 2014 03:19 May 13, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S1454.IS S1454 pbinns on DSKJLVW7X2PROD with $$_JOB