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S 2519 118th Congress Senate Taxation

Sports League Tax-Exempt Status Limitation Act

Introduced: July 26, 2023 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
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
Jul 26, 2023
Read twice and referred to the Committee on Finance.
Jul 26, 2023
Introduced in Senate
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 Plain-English summary Congressional Research Service

Sports League Tax-Exempt Status Limitation Act

This bill denies a tax exemption for professional sports leagues whose assets have an average annual value in excess of $500 million for any 3-taxable year period beginning after 2020.

What's happening now July 26, 2023

Read twice and referred to the Committee on Finance.

 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. 2519: Sports League Tax-Exempt Status Limitation Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-2519/
MLA
"S. 2519: Sports League Tax-Exempt Status Limitation Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-2519/.
Bluebook (legal)
S. 2519, 118th Cong. (2026), https://openamerica.io/bill/118-S-2519/.
Markdown link
[S. 2519: Sports League Tax-Exempt Status Limitation Act](https://openamerica.io/bill/118-S-2519/)
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