Latest action: Read twice and referred to the Committee on Finance.
Referred to one or more standing committees for review, hearings, and possible markup.
Specific committees not parsed from action data.
The committee may hold hearings, amend the bill, or let it die without action.
Next: Reported
Full chamber floor — Speaker / Majority Leader controls scheduling
Allows professional sports franchise owners the same tax deductions for executive pay as other businesses.
The problem
Professional sports franchises currently face stricter tax limits on deducting executive compensation compared to other businesses, creating unequal treatment under tax law.
The proposal
Removes or modifies the special tax limitation rules that apply to professional sports franchises, granting them parity with other industries for employee compensation deductions.
The impact
Affects sports franchise owners and the federal government; owners pay less taxes while the government collects less tax revenue from these businesses.
Sports franchises would face the same tax rules as other businesses. This removes special restrictions that don't apply to other industries.
Reduces complexity in tax code by eliminating special rules for one industry. Makes tax compliance easier for franchise owners.
Sports franchises could compete economically with other entertainment and business sectors without unique tax disadvantages.
The federal government would collect less tax money from sports franchises. This could reduce funds for government programs and services.
Professional sports franchise owners are typically wealthy individuals and corporations. This change mainly helps the richest business owners.
Franchises might use tax savings to pay executives more rather than invest in other areas. The tax benefits primarily go to owners, not workers.
Generated by AI from the bill text. Not a prediction and not legal or policy advice. The percentage is the model's own rating of each item — self-reported, and not a measure of how accurate it is.
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Individual contributions, grouped by employer · FEC
Where their individual donors work · 2026 cycle
Money from people who work there, not from the company. Not tied to this bill.
Itemized individual contributions via FEC, grouped by the employer each contributor self-reported. Companies and unions cannot contribute to federal candidates from their treasuries, so these totals are money from people who work at an employer — never from the organization itself. They are campaign contributions covering a full election cycle and are not connected to this bill.
Senate LDA lobbying disclosures
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