[Congressional Record Volume 168, Number 157 (Wednesday, September 28, 2022)]
[Senate]
[Page S5228]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. THUNE (for himself and Mr. Cardin):
  S. 4969. A bill to amend the Internal Revenue Code of 1986 to 
disallow a deduction for charitable contributions for certain purposes 
relating to college athletics; to the Committee on Finance.
  Mr. THUNE. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:
  Mr. THUNE. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 4969

       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 ``Athlete Opportunity and 
     Taxpayer Integrity Act''.

     SEC. 2. DISALLOWANCE OF DEDUCTION FOR CONTRIBUTIONS FOR 
                   CERTAIN PURPOSES RELATING TO COLLEGE ATHLETICS.

       (a) In General.--Section 170 of the Internal Revenue Code 
     of 1986 is amended by redesignating subsections (p) and (q) 
     as subsections (q) and (r), respectively, and by inserting 
     after subsection (o) the following new subsection:
       ``(p) Contributions for Certain Purposes Relating to 
     College Athletics.--
       ``(1) In general.--No deduction shall be allowed for any 
     contribution any portion of which is used by the donee to 
     compensate 1 or more secondary or post-secondary school 
     athletes for the use of their name, image, or likeness by 
     reason of their status as athletes.
       ``(2) Exception.--Paragraph (1) shall not apply to any 
     contribution made directly to an organization which is an 
     eligible educational institution (as defined in section 
     25A(f)(2)).''.
       (b) Conforming Amendment.--Section 63(b)(4) of the Internal 
     Revenue Code of 1986 is amended by striking ``170(p)'' and 
     inserting ``170(q)''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to contributions made in taxable years beginning 
     after the date of the enactment of this Act.
                                 ______