Skip to main content
S 1454 118th Congress Senate Taxation

Athlete Opportunity and Taxpayer Integrity Act

Introduced: May 4, 2023 Introduced by: Thune, John Republican · South Dakota See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 4, 2023
Read twice and referred to the Committee on Finance. (text: CR S1536)
May 4, 2023
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Athlete Opportunity and Taxpayer Integrity Act

This bill denies a tax deduction for contributions (except contributions made directly to certain institutions of higher education) used to compensate one or more secondary or post-secondary school athletes for the use of their names, images, or likenesses by reason of their status as athletes.

What's happening now May 4, 2023

Read twice and referred to the Committee on Finance. (text: CR S1536)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1454: Athlete Opportunity and Taxpayer Integrity Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-1454/
MLA
"S. 1454: Athlete Opportunity and Taxpayer Integrity Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1454/.
Bluebook (legal)
S. 1454, 118th Cong. (2026), https://openamerica.io/bill/118-S-1454/.
Markdown link
[S. 1454: Athlete Opportunity and Taxpayer Integrity Act](https://openamerica.io/bill/118-S-1454/)
Report a problem