[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Page S7612]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1765. Mr. ISAKSON (for himself and Mr. Perdue) submitted an 
amendment intended to be proposed by him to the bill H.R. 1, to provide 
for reconciliation pursuant to titles II and V of the concurrent 
resolution on the budget for fiscal year 2018; which was ordered to lie 
on the table; as follows:

       Beginning on page 309, strike line 18 and all that follows 
     through page 310, line 4 and insert the following:

     SEC. 13704. TAX-EXEMPT STATUS FOR PROFESSIONAL SPORTS 
                   LEAGUES.

       (a) In General.--Paragraph (6) of section 501(c) is amended 
     by striking ``professional football leagues (whether or not 
     administering a pension fund for football players)'' and 
     inserting ``professional sports leagues whose members all 
     have an independent contractor relationship with the league 
     (whether or not administering a pension fund for athletes)''.
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