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HR 547 114th Congress House

PRO Sports Act

Official title: To amend the Internal Revenue Code of 1986 to exclude major professional sports leagues from qualifying as tax-exempt organizations.

Introduced: January 27, 2015 See on congress.gov
Taxation Professional sportsTax-exempt organizations
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Jan 27, 2015
Referred to the House Committee on Ways and Means.
Jan 27, 2015
Introduced in House
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 Latest action January 27, 2015

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Properly Reducing Overexemptions for Sports Act or the PRO Sports Act

Amends the Internal Revenue Code to remove professional football leagues from the list of tax-exempt organizations.

Provides that no organization or entity shall be treated as tax-exempt if it: (1) is a professional sports league, organization, or association, a substantial activity of which is to foster national or international professional sports competitions (including by managing league business affairs, officiating or providing referees, coordinating schedules, managing sponsorships or broadcast sales, operating loan programs for competition facilities, or overseeing player conduct); and (2) has annual gross receipts in excess of $10 million.

 Related & companion bills 1
  • HR 296 Reintroduced Bill PRO Sports Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 547: PRO Sports Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-547/
MLA
"H.R. 547: PRO Sports Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-547/.
Bluebook (legal)
H.R. 547, 114th Cong. (2026), https://openamerica.io/bill/114-HR-547/.
Markdown link
[H.R. 547: PRO Sports Act](https://openamerica.io/bill/114-HR-547/)
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