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HR 4790 102th Congress House Taxation Advertising Broadcasting Exhibitions Income tax Signs and symbols Tax exemption Tax-exempt organizations Trade fairs Unrelated business income tax

To amend the Internal Revenue Code of 1986 to clarify the exemption from the unrelated business income tax of income from the use of the name or logo of sponsors of agricultural fairs, community…

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To amend the Internal Revenue Code of 1986 to clarify the exemption from the unrelated business income tax of income from the use of the name or logo of sponsors of agricultural fairs, community celebration, festivals, art events, and expositions and from the sale of the rights to broadcast events thereof.

Introduced: April 7, 1992 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 7, 1992
Referred to the House Committee on Ways and Means.
Apr 7, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that income from any qualified public entertainment activity (agricultural fairs, community celebrations, festivals, art events, and expositions) shall not be treated as unrelated trade or business income if the sponsorship arrangement does not provide that the sponsor is to receive any substantial benefit other than: (1) the use of a sponsor's name or logo on materials (including signs) related to the activity; or (2) special seating, accommodations, transportation, or hospitality facilities or activities for the sponsor's employees or guests. Provides that the sale of the right to broadcast any qualified public entertainment activity shall not be treated as an unrelated trade or business.

What's happening now April 7, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Schumer, Charles E.
New York · Jun 10, 1992
 D
Kaptur, Marcy
Ohio · May 27, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4790: To amend the Internal Revenue Code of 1986 to clarify the exemption from the unrelated business income tax of income from the use of the name or logo of sponsors of agricultural fairs, community celebration, festivals, art events, and expositions and from the sale of the rights to broadcast events thereof.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4790/
MLA
"H.R. 4790: To amend the Internal Revenue Code of 1986 to clarify the exemption from the unrelated business income tax of income from the use of the name or logo of sponsors of agricultural fairs, community celebration, festivals, art events, and expositions and from the sale of the rights to broadcast events thereof.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4790/.
Bluebook (legal)
H.R. 4790, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4790/.
Markdown link
[H.R. 4790: To amend the Internal Revenue Code of 1986 to clarify the exemption from the unrelated business income tax of income from the use of the name or logo of sponsors of agricultural fairs, community celebration, festivals, art events, and expositions and from the sale of the rights to broadcast events thereof.](https://openamerica.io/bill/102-HR-4790/)
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