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.

Bill: 113-hr-5690
Sponsor: full_name: Del. Norton, Eleanor Holmes [D-DC-At Large]
Introduced: 2014-11-12
Policy area: Taxation
Subjects: Professional sports

Racial and ethnic relations

Tax-exempt organizations
Latest action: action_date: 2014-11-12
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2014-11-12
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to set forth a special rule to deny tax-exempt status to a professional sports league that promotes, or allows a member club or franchise to promote, the use of the term &quot;redskin&quot; in connection with any team or club connected with such league.</p>

tv_txt: I 113th CONGRESS 2d Session H. R. 5690 IN THE HOUSE OF REPRESENTATIVES November 12, 2014 Ms. Norton introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.