To amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises under the limitation on the deduction for certain employee remuneration, and for other purposes.
Changes how the employee-pay deduction limit applies to professional sports franchises to promote more equal tax treatment.
In the House Ways and Means Committee since Oct. 1, 2026, 4 days after it was introduced. Most bills never leave committee.
- INTRODUCEDINTROOCT 1, 2026
- COMMITTEECOMM.IN COMMITTEE
- HOUSEHOUSE—
- SENATESENATE—
- LAWLAW—
What the bill would do, and why it matters
Federal tax law limits deductions for some forms of employee pay. The measure would change how that limit applies to professional sports franchises, aiming to put their tax treatment on a more equal footing.
- INTRODUCED ONLY This bill has been introduced and possibly referred to a committee, but it has not passed any vote. Most introduced bills never become law — they die in committee without a hearing.
- FULL TEXT UNAVAILABLE Congress.gov has not posted the full bill text yet. The analysis is based on the title and metadata only and may miss substantive provisions.
- DATA NOTE No Congressional Research Service summary was available.
- Changes sports-franchise tax treatment
Would amend the tax rules for professional sports franchises under the limit on deductions for certain employee pay, with the stated aim of making their tax treatment more equal.
The deduction limit affects how certain employee compensation is treated for tax purposes. Changing how it applies to professional sports franchises could affect their tax bills.
Written from the official record.
The path it took, step by step
- IntroducedOCT 1, 2026HOUSEOCT 1, 2026By Rep. Malliotakis with 3 original cosponsorsReferred to Ways and Means
- SAME DAYNOWHouse committeeOCT 1, 2026WAYS & MEANS NOWOCT 1, 2026In committee for 4 daysNo hearing yet
- 4 DAYS SO FARPassed the House—HOUSE FLOOR—Not scheduled
- Senate committee—SENATE—
- Passed the Senate—SENATE FLOOR—Not scheduled
- Resolve differencesONLY IF NEEDEDBOTH CHAMBERSONLY IF NEEDEDSkipped if the other chamber passes the same text
- Signed into law—PRESIDENT—10 days to sign or veto
- OCT 12026OCT 1, 2026REFERREDHOUSEReferred to the House Committee on Ways and Means.
- OCT 12026OCT 1, 2026INTRODUCEDHOUSEIntroduced in House
At day 4, this bill is already older than 3% of the laws passed this Congress were when they were signed.
Where your members stand on it
A coalition from 2 states
Plus the sponsor, a Republican. The smaller side has 1 member.
Plus the sponsor, a Republican. The smaller side has 1 member.
Rep. Malliotakis’s record: sponsored 56 bills this Congress. 2 passed the House; 0 became law.
- Brian JackR-GA-3ORIGINAL
- Lucy McBathD-GA-6ORIGINAL
- Thomas R. SuozziD-NY-3ORIGINAL
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Discussion
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