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S. 392 118th Congress Senate

No Tax Subsidies for Stadiums Act of 2023

Official title: A bill to amend the Internal Revenue Code of 1986 to ensure that bonds used to finance professional stadiums are not treated as tax-exempt bonds.

Introduced: February 13, 2023 Introduced by: James Lankford Republican · Oklahoma 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
Feb 13, 2023
Read twice and referred to the Committee on Finance.
Feb 13, 2023
Introduced in Senate
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 Latest action February 13, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

No Tax Subsidies for Stadiums Act of 2023

This bill denies an exclusion from tax of the interest on professional stadium bonds (i.e., bonds used to finance or refinance capital expenditures for a stadium or arena used for professional sports exhibitions, games, or training).

 Related & companion bills 1
  • HR 993 Identical bill No Tax Subsidies for Stadiums Act of 2023
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Booker, Cory A.
New Jersey · Feb 13, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 392: No Tax Subsidies for Stadiums Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-S-392/
MLA
"S. 392: No Tax Subsidies for Stadiums Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-392/.
Bluebook (legal)
S. 392, 118th Cong. (2026), https://openamerica.io/bill/118-S-392/.
Markdown link
[S. 392: No Tax Subsidies for Stadiums Act of 2023](https://openamerica.io/bill/118-S-392/)
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