Latest action: Referred to the House Committee on Ways and Means.
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
Bill changes how professional sports teams are taxed on executive pay.
The problem
Current tax law limits deductions for executive pay differently for sports franchises than other businesses, creating unequal treatment.
The proposal
Bill amends tax code to give professional sports franchises the same pay deduction limits as other companies receive.
The impact
Professional sports team owners and executives benefit from equal tax treatment. Government may collect less tax revenue from sports businesses.
Sports franchises would follow the same tax rules as all other businesses. This removes special restrictions that apply only to sports teams. Equal treatment under tax law is a fairness principle.
Sports teams could follow standard tax deduction rules instead of special sports-only rules. This simplifies compliance and record-keeping for franchise owners and accountants.
Lower taxes on sports executive pay might make teams more willing to hire or pay staff. This could create additional jobs in the sports industry.
If sports teams pay less in taxes, the government collects less money for programs and services. This could require cuts elsewhere or higher taxes on others.
The tax breaks primarily help team owners and highly-paid executives, not average workers. This could increase wealth inequality.
It is unclear why sports teams need special tax treatment or how this helps ordinary Americans. Public funding often supports sports stadiums, raising fairness questions.
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
BRAVES HOLDINGS, LLC
via FREEMAN MATHIS DECISIONS
H.R. 10682 and S. 5661 to amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises.
Q3 2026 total
all issues
Firms whose LDA filings mention this bill. One filing covers many bills — read as disclosed interest, not confirmed lobbying on this bill alone. Dollar amounts are each filer's total reported lobbying money for that reporting period across every issue in the filing. No public data breaks lobbying spending out by bill, so none of these figures is the amount spent on this bill.
Verify these filings on the Senate LDA database