[Congressional Record Volume 169, Number 76 (Thursday, May 4, 2023)]
[Senate]
[Page S1536]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. THUNE (for himself and Mr. Cardin):
  S. 1454. 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. Madam 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. 1454

       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.--Subsection (p) of section 170 of the 
     Internal Revenue Code of 1986 is amended to read as follows:
       ``(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 Amendments.--Section 63(b) of the Internal 
     Revenue Code of 1986 is amended by inserting ``and'' at the 
     end of paragraph (2), by striking ``, and'' at the end of 
     paragraph (3) and inserting a period, and by striking 
     paragraph (4).
       (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.
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