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HR 4544 113th Congress House

Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to disallow a deduction for any fine paid by an owner of professional sports franchise.

Introduced: May 8, 2014 See on congress.gov
Taxation Business expensesCivil actions and liabilityIncome tax deductionsProfessional sports
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
May 1, 2014
Referred to the House Committee on Ways and Means.
May 1, 2014
Introduced in House
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 Latest action May 1, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014 - Amends the Internal Revenue Code to deny to an individual who owns a professional sports franchise a tax deduction for any fine or similar penalty paid by such owner to the professional sports league or association.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 4
Tsongas, Niki
· May 22, 2014
 D
Costa, Jim
California · May 8, 2014
Ellison, Keith
· May 8, 2014
 D
Huffman, Jared
California · May 8, 2014
 D
Ruiz, Raul
California · May 1, 2014
 D
Vargas, Juan
California · May 1, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4544: Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4544/
MLA
"H.R. 4544: Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4544/.
Bluebook (legal)
H.R. 4544, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4544/.
Markdown link
[H.R. 4544: Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014](https://openamerica.io/bill/113-HR-4544/)
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