S. 2884 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to prohibit tax-exempt status to professional sports leagues that promote the use of the term redskins.

1. Special rule relating to professional sports leagues

(a)

In general— 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 rule relating to professional sports leagues—No professional sports league shall be treated as described in subsection (c)(6) if such professional sports league promotes, or allows a member club or franchise connected with such professional sports league to promote, the use of the term redskins in connection with any team or club connected with such professional sports league.”

(b)

Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

To amend the Internal Revenue Code of 1986 to prohibit tax-exempt status to professional sports leagues that promote the use of the term redskins.

1. Special rule relating to professional sports leagues

Cite this provision

Incoming references