Title: Standardization of Collegiate Oversight of Revenues and Expenditures Act
Policy area: Education

Summary:
Standardization of Collegiate Oversight of Revenues and Expenditures Act or the SCORE Act
This bill requires institutions of higher education (IHEs) that participate in federal student-aid programs to report on additional information related to intercollegiate athletic programs.
Specifically, the bill requires an IHE that is a member of Division I of the National Collegiate Athletic Association to include in its annual report (1) the amount of sports-related revenue in specified categories (e.g., ticket sales, student fees, and concessions), disaggregated by each sports team; and (2) the sports-related expenses in specified categories (e.g., salaries and benefits, team travel, and recruiting), disaggregated by each sports team.
In addition, the bill requires the Department of Education to appoint a task force to review definitions related to revenue and expenses.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 1225 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 1225

 To amend the Higher Education Act of 1965 to require institutions of 
 higher education to report revenue generated by each sports team, and 
                          for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 20, 2021

  Mr. Murphy introduced the following bill; which was read twice and 
  referred to the Committee on Health, Education, Labor, and Pensions

_______________________________________________________________________

                                 A BILL


 
 To amend the Higher Education Act of 1965 to require institutions of 
 higher education to report revenue generated by each sports team, and 
                          for other purposes.

    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 ``Standardization of Collegiate 
Oversight of Revenues and Expenditures Act'' or the ``SCORE Act''.

SEC. 2. REPORTING BY INSTITUTIONS OF HIGHER EDUCATION ON ATHLETIC 
              REVENUE AND EXPENSES.

    Section 485(g) of the Higher Education Act of 1965 (20 U.S.C. 
1092(g)) is amended--
            (1) in paragraph (1), by adding at the end the following:
                    ``(K) In the case of an institution that is a 
                member of division I of the National Collegiate 
                Athletic Association, the amount of revenue generated 
                by each of the following categories, disaggregated by 
                each sports team, if applicable:
                            ``(i) Ticket sales.
                            ``(ii) Student fees.
                            ``(iii) Distributions from any other 
                        intercollegiate athletic association, 
                        conference, or tournament.
                            ``(iv) Appearance guarantees and options.
                            ``(v) Contributions from alumni and others.
                            ``(vi) Compensation and benefits provided 
                        by third-party support.
                            ``(vii) Concessions, programs, novelties, 
                        and parking.
                            ``(viii) Broadcast and media rights, 
                        reported separately for television, radio, 
                        Internet, and print.
                            ``(ix) Royalties, advertising, and 
                        sponsorship.
                            ``(x) Sports camps.
                            ``(xi) Endowment and investment income, 
                        reported separately for each source of such 
                        income.
                            ``(xii) Direct institutional support.
                            ``(xiii) Indirect institutional support for 
                        facilities, services, and administrative 
                        support.
                            ``(xiv) Direct government support, reported 
                        separately by State government, local 
                        government, Federal Government.
                    ``(L) In the case of an institution that is a 
                member of division I of the National Collegiate 
                Athletic Association, the expenses attributable to each 
                of the following categories, disaggregated by each 
                sports team, as applicable:
                            ``(i) Grants-in-aid.
                            ``(ii) Guarantees and options.
                            ``(iii) Total salaries and benefits, and 
                        salaries and benefits paid by the institution 
                        and by third parties, respectively, to head 
                        coaches, to assistant coaches, and for 
                        administrative salaries.
                            ``(iv) Severance pay.
                            ``(v) Team travel.
                            ``(vi) Recruiting.
                            ``(vii) Equipment, uniforms, and supplies.
                            ``(viii) Fundraising.
                            ``(ix) Marketing and promotion.
                            ``(x) Game expenses.
                            ``(xi) Medical, including--
                                    ``(I) medical personnel salaries; 
                                and
                                    ``(II) medical treatment of 
                                athletes.
                            ``(xii) Membership dues.
                            ``(xiii) Sports camps.
                            ``(xiv) Spirit groups.
                            ``(xv) Transfers to the institution.
                            ``(xvi) Debt service payments.
                            ``(xvii) Athletic facility maintenance and 
                        rental.
                            ``(xviii) Indirect facilities and 
                        administrative support.
                            ``(xix) Education and general expenses of 
                        the institution--
                                    ``(I) including instruction, 
                                research, public service, academic 
                                support, student services, 
                                instructional support, and scholarships 
                                and fellowships; and
                                    ``(II) which do not include 
                                expenses with respect to auxiliary 
                                enterprises, hospitals, or independent 
                                operations.'';
            (2) in paragraph (5)--
                    (A) by striking ``the term'' and inserting the 
                following:
                    ``(A) the term'';
                    (B) by striking the period at the end and inserting 
                ``; and''; and
                    (C) by adding at the end the following:
                    ``(B) the terms listed in each of the categories 
                under subparagraphs (K) through (L) of paragraph (1) 
                shall be defined by the Secretary by regulation, 
                developed in consultation with the Secretary of the 
                Treasury and the task force described in paragraph 
                (6)(A), and such definitions shall be updated in 
                accordance with paragraph (6)(B).''; and
            (3) by adding at the end the following:
            ``(6) Task force; definition updates.--
                    ``(A) Task force.--The Secretary shall appoint a 
                task force of nonprofit and higher education accounting 
                experts, professionals, and organizations representing 
                institutions of higher education that are members of 
                division I of the National Collegiate Athletic 
                Association.
                    ``(B) Updating definitions.--The Secretary, on a 
                biannual basis and in consultation with the task force 
                described in subparagraph (A), shall review each 
                definition under paragraph (5)(B) and, if necessary, 
                update such definition in accordance with generally 
                accepted accounting principles or significant changes 
                in the national system of intercollegiate athletics.
            ``(7) Special rule.--An institution of higher education 
        that submits the information described in subparagraphs (K) 
        through (L) of paragraph (1) to an intercollegiate athletic 
        association for an academic year, and such information is 
        verified by an independent audit and certified by the 
        chancellor of the institution, may, in lieu of submitting such 
        information under paragraph (1), request such association to 
        directly submit such information to the Secretary on behalf of 
        the institution for such academic year.''.

SEC. 3. PROGRAM REQUIREMENTS.

    Section 487(a) of the Higher Education Act of 1965 (20 U.S.C. 
1094(a)) is amended by adding at the end the following:
            ``(30)(A) In the case of an institution that is a member of 
        division I of the National Collegiate Athletic Association, 
        such institution will not be a member of such association or 
        participate in any intercollegiate athletics competition 
        organized by any person, unless such association or person 
        reports, on an annual basis, to the Secretary the following, 
        disaggregated by sport, athletic event, or contract, as 
        applicable:
                    ``(i) Total generated revenue and amount of revenue 
                generated by each of the following categories:
                            ``(I) Total ticket sales.
                            ``(II) Distributions from other 
                        intercollegiate athletic organization or 
                        person.
                            ``(III) Cash contributions.
                            ``(IV) Dues and other assessments from 
                        member institutions of higher education.
                            ``(V) Third-party support.
                            ``(VI) Merchandise.
                            ``(VII) Concessions, programs, and 
                        novelties.
                            ``(VIII) Broadcast and media rights, 
                        reported separately for television, radio, 
                        Internet, and print.
                            ``(IX) Endowment and investment income, 
                        reported separately for each source of such 
                        income.
                            ``(X) Other corporate sponsorship.
                            ``(XI) Royalties, advertising, and 
                        sponsorship.
                            ``(XII) Net assets.
                            ``(XIII) Direct government support, 
                        reported separately by State government, local 
                        government, or Federal Government.
                            ``(XIV) Any other category determined 
                        appropriate by the Secretary.
                    ``(ii) Amount of expenses attributable to each of 
                the following categories:
                            ``(I) Disbursements to institutions of 
                        higher educations, athletic conferences, or 
                        other persons.
                            ``(II) Salaries and benefits.
                            ``(III) Severance pay.
                            ``(IV) Equipment, uniforms, and supplies.
                            ``(V) Fundraising.
                            ``(VI) Marketing and promotion.
                            ``(VII) Game expenses.
                            ``(VIII) Medical, including--
                                    ``(aa) medical personnel salaries; 
                                and
                                    ``(bb) medical treatment of 
                                athletes.
                            ``(IX) Facility construction.
                            ``(X) Facility maintenance and rental.
                            ``(XI) Capital investment.
                            ``(XII) Debt service payments.
                            ``(XIII) Charitable donations.
                            ``(XIV) Any other category determined 
                        appropriate by the Secretary.
                    ``(iii) Executive compensation schedules.
            ``(B) The Secretary shall--
                    ``(i) define by regulation, developed in 
                consultation with the Secretary of the Treasury and the 
                task force described in section 485(g)(6)(A), the terms 
                listed in each of the categories under subparagraph 
                (A); and
                    ``(ii) on a biannual basis and in consultation with 
                such task force, review each definition under clause 
                (i) and, if necessary, update such definition in 
                accordance with generally accepted accounting 
                principles or significant changes in the national 
                system of intercollegiate athletics.''.
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