Standardization of Collegiate Oversight of Revenues and Expenditures Act or the SCORE Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to require each coeducational institution of higher education (IHE) that is participating in a title IV program and has an intercollegiate athletic program to include in its annual report on its intercollegiate athletic program: (1) the amount of revenue generated by each item on a list of categorized sources, disaggregated by each sports team; and (2) the expenses attributable to each item on a list of categorized activities or obligations, disaggregated by each sports team.
Prohibits an IHE from being a member of any intercollegiate athletic association or participating in any national intercollegiate athletics competition organized by any person, unless such association or person annually reports and disaggregates by sport, athletic event, or contract, as applicable: (1) the total generated revenue and amount of revenue generated by each item on a list of categorized sources, (2) the amount of expenses attributable to each item on a list of categorized activities or obligations, and (3) executive compensation schedules.
Directs the Secretary of Education to: (1) define the categories of information that must be reported pursuant to this Act; and (2) biannually review and, as necessary, update each definition in accordance with generally accepted accounting principles or significant changes in the national system of intercollegiate athletics.
Directs the Secretary to appoint a task force, made up of representatives from division I, II, and III schools in the National Collegiate Athletic Association (NCAA), with which the Secretary is to consult in defining or redefining each category.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5100 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 5100
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 HOUSE OF REPRESENTATIVES
July 14, 2014
Mr. Price of North Carolina (for himself and Mr. Petri) introduced the
following bill; which was referred to the Committee on Education and
the Workforce
_______________________________________________________________________
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 ``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) 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) 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.
``(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 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
each of the following:
``(i) Institutions of higher education that
are members of division I of National
Collegiate Athletic Association.
``(ii) Institutions of higher education
that are members of division II of National
Collegiate Athletic Association.
``(iii) Institutions of higher education
that are members of division III of 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 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) An institution will not be a member of any
intercollegiate athletic association or participate in any
national 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.
``(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 subparagraphs (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.''.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Education and the Workforce.
Referred to the Subcommittee on Higher Education and Workforce Training.
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