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.

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 "redskin" in connection with any team or club connected with such league.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2884 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2884

   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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 18, 2014

 Ms. Cantwell (for herself, Mr. Reid, and Mr. Johnson of South Dakota) 
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 prohibit tax-exempt 
status to professional sports leagues that promote the use of the term 
                               redskins.

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

SECTION 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.
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