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H.R. 5690 (113th): 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.

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The text of the bill below is as of Nov 12, 2014 (Introduced). The bill was not enacted into law.

I

113th CONGRESS

2d Session

H. R. 5690

IN THE HOUSE OF REPRESENTATIVES

November 12, 2014

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.