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United States · Bill · S

S. 1121 (116th)

PRO Sports Act

referredUnited States· United States Congress· EN

Introduced

10 April 2019

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Properly Reducing Overexemptions for Sports Act or the PRO Sports Act This bill removes professional football leagues from the list of tax-exempt organizations. The bill also prohibits an organization or entity from being treated as tax-exempt if it (1) is a professional sports league, organization, or association, a substantial activity of which is to foster national or international professional sports competitions; and (2) has annual gross receipts in excess of $10 million.

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Versions

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Documents

3 official files

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Sources

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