To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 13, 2023
Referred to the House Committee on Ways and Means.
Dec 13, 2023
Introduced in House
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Plain-English summary
This bill denies tax-exempt status to certain professional sports leagues with gross receipts exceeding $1 billion during any of the five preceding taxable years.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). H.R. 6774: To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.. 118th Congress. Open America. https://openamerica.io/bill/118-HR-6774/
"H.R. 6774: To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-6774/.
H.R. 6774, 118th Cong. (2026), https://openamerica.io/bill/118-HR-6774/.
[H.R. 6774: To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.](https://openamerica.io/bill/118-HR-6774/)