S. 5661 has not moved since its introduction on Sep 30, 2026, with one cosponsor, a Republican
A bill 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 renumeration, and for other purposes.
IntroducedSep 30, 2026
Reported—
Passed one chamber—
Passed both—
Law—
What it changes · CRS summary
CRS has not published a summary of this bill yet. Read the bill text.
Context
- Committees
- Senate Finance Committee
- Policy area
- Taxation: 20 of 6,214 bills became law, 113th–118th (0.3%)
- Sponsor
- 3 of 97 bills enacted since 2013
- Text versions
- 1: introduced in senate · 133 words
- Latest action
- Sep 30, 2026: Read twice and referred to the Committee on Finance.
- Records
- Congress.gov · Bill text
Exhibit 1Passage odds band at each stage, rated when the bill reached it [4]
Related bills · 1
Each bill appears once, under its strongest link. 1 in all.
Identical or companion · 1
- 119th H.R. 10682 To amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises under the limitation on the d R · Introduced
Exhibit 2Articles naming the bill per day, last 90 days, US sources [3]