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To amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises under the limitation on the deduction for certain employee remuneration, and for other purposes.
Legislative Progress
Introduced
October 1, 2026
Latest Action
October 1, 2026
Primary Sponsor
Nicole MalliotakisRepublican(NY)
Momentum (last 30 days)
10
score
0 actions · 5 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 10,940 other HR bills in the 119th — cohort avg 30d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
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Filing registrants (1)
2026 · third_quarter · Taxation/Internal Revenue Code
H.R. 10682 and S. 5661 to amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises.
Client expense: Not reported · Firm income: $20,000
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Republican |
| GA |
| Clay Fuller | Republican | GA |
| Earl L. "Buddy" Carter | Republican | GA |
| Lucy McBath | Democratic | GA |
| Nikema Williams | Democratic | GA |
| Thomas R. Suozzi | Democratic | NY |