II 

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. 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Securing Assistance 

5 for Victims’ Empowerment (SAVE) Act’’. 


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•S 2816 IS

1 SEC. 2. ELIMINATION OF SPECIFIC EXEMPTION FOR PRO2 FESSIONAL FOOTBALL LEAGUES; SPECIAL 

3 RULES RELATING TO PROFESSIONAL SPORTS 

4 LEAGUES. 

5 (a) ELIMINATION OF SPECIFIC EXEMPTION FOR

6 PROFESSIONAL FOOTBALL LEAGUES.—Paragraph (6) of 

7 section 501(c) of the Internal Revenue Code of 1986 is 

8 amended— 

9 (1) by striking ‘‘, or professional football 

10 leagues (whether or not administering a pension 

11 fund for football players)’’, and 

12 (2) by inserting ‘‘or’’ after ‘‘real-estate 

13 boards,’’. 

14 (b) SPECIAL RULES RELATING TO PROFESSIONAL

15 SPORTS LEAGUES.—Section 501 of the Internal Revenue 

16 Code of 1986 is amended— 

17 (1) by redesignating subsection (s) as sub18 section (t), and 

19 (2) by inserting after subsection (r) the fol20 lowing new subsection: 

21 ‘‘(s) SPECIAL RULES RELATING TO PROFESSIONAL

22 SPORTS LEAGUES.—No organization or entity shall be 

23 treated as described in subsection (c)(6) if such organiza24 tion or entity— 

25 ‘‘(1) is a professional sports league, organiza26 tion, or association, a substantial activity of which is 


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•S 2816 IS

1 to foster national or international professional sports 

2 competitions (including by managing league business 

3 affairs, officiating or providing referees, coordinating 

4 schedules, managing sponsorships or broadcast sales, 

5 operating loan programs for competition facilities, or 

6 overseeing player conduct), and 

7 ‘‘(2) has annual gross receipts in excess of 

8 $10,000,000.’’. 

9 (c) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 December 31, 2014. 

12 SEC. 3. FAMILY VIOLENCE PREVENTION AND SERVICES 

13 ACT. 

14 (a) PURPOSE.—The purpose of this section is to au15 thorize, for providing shelter, supportive services, or pre16 vention services to victims of family violence, domestic vio17 lence, or dating violence, an amount equal to the savings 

18 obtained by the amendments made under section 2. 

19 (b) AUTHORIZATION.—Section 303(a) of the Family 

20 Violence Prevention and Services Act (42 U.S.C. 

21 10403(a)) is amended by striking ‘‘2015’’ and inserting 

22 ‘‘2014, and $275,000,000 for fiscal year 2015’’. 

Æ 


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