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S. 1454 118th Congress Senate

Athlete Opportunity and Taxpayer Integrity Act

Official title: A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for charitable contributions for certain purposes relating to college athletics.

Introduced: May 4, 2023 Introduced by: John Thune Republican · South Dakota See on congress.gov
Taxation
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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
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 Latest action May 4, 2023

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

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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/)
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