Student-Athlete Equity Act

Student-Athlete Equity Act

This bill modifies the definition of a tax-exempt amateur sports organization to exclude organizations that substantially restrict a student athlete from using, or being reasonably compensated for the third party use of, the athlete's name, image, or likeness.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1804 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1804

   To amend the Internal Revenue Code of 1986 to prohibit qualified 
    amateur sports organizations from prohibiting or substantially 
 restricting the use of an athletes name, image, or likeness, and for 
                            other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2019

  Mr. Walker (for himself and Mr. Richmond) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to prohibit qualified 
    amateur sports organizations from prohibiting or substantially 
 restricting the use of an athletes name, image, or likeness, 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 ``Student-Athlete Equity Act''.

SEC. 2. MODIFICATION TO DEFINITION OF QUALIFIED AMATEUR SPORTS 
              ORGANIZATIONS.

    (a) In General.--Section 501(j)(2) of the Internal Revenue Code of 
1986 is amended by adding after the period at the end the following: 
``Such term does not include an organization that substantially 
restricts a student athlete from using, or being reasonably compensated 
for the third party use of, the name, image, or likeness of such 
student athlete.''.
    (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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