[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2816 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2816

 To amend the Internal Revenue Code of 1986 to eliminate the specific 
 exemption for professional football leagues and to provide a special 
     rule for other professional sports leagues, and to provide an 
  additional authorization of appropriations for the Family Violence 
                      Prevention and Services Act.


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                   IN THE SENATE OF THE UNITED STATES

                           September 16, 2014

  Mr. Booker introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to eliminate the specific 
 exemption for professional football leagues and to provide a special 
     rule for other professional sports leagues, and to provide an 
  additional authorization of appropriations for the Family Violence 
                      Prevention and Services Act.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Securing Assistance for Victims' 
Empowerment (SAVE) Act''.

SEC. 2. ELIMINATION OF SPECIFIC EXEMPTION FOR PROFESSIONAL FOOTBALL 
              LEAGUES; SPECIAL RULES RELATING TO PROFESSIONAL SPORTS 
              LEAGUES.

    (a) Elimination of Specific Exemption for Professional Football 
Leagues.--Paragraph (6) of section 501(c) of the Internal Revenue Code 
of 1986 is amended--
            (1) by striking ``, or professional football leagues 
        (whether or not administering a pension fund for football 
        players)'', and
            (2) by inserting ``or'' after ``real-estate boards,''.
    (b) Special Rules Relating to Professional Sports Leagues.--Section 
501 of the Internal Revenue Code of 1986 is amended--
            (1) by redesignating subsection (s) as subsection (t), and
            (2) by inserting after subsection (r) the following new 
        subsection:
    ``(s) Special Rules Relating to Professional Sports Leagues.--No 
organization or entity shall be treated as described in subsection 
(c)(6) if such organization or entity--
            ``(1) is a professional sports league, organization, or 
        association, a substantial activity of which is to foster 
        national or international professional sports competitions 
        (including by managing league business affairs, officiating or 
        providing referees, coordinating schedules, managing 
        sponsorships or broadcast sales, operating loan programs for 
        competition facilities, or overseeing player conduct), and
            ``(2) has annual gross receipts in excess of 
        $10,000,000.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.

SEC. 3. FAMILY VIOLENCE PREVENTION AND SERVICES ACT.

    (a) Purpose.--The purpose of this section is to authorize, for 
providing shelter, supportive services, or prevention services to 
victims of family violence, domestic violence, or dating violence, an 
amount equal to the savings obtained by the amendments made under 
section 2.
    (b) Authorization.--Section 303(a) of the Family Violence 
Prevention and Services Act (42 U.S.C. 10403(a)) is amended by striking 
``2015'' and inserting ``2014, and $275,000,000 for fiscal year 2015''.
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