Bill requires 30% tax withholding on student athlete payments.
H.R. 10236 — Protecting Student Athletes from Unexpected Tax Liability Act · Filed by Terri Sewell (D-AL) · 1 cosponsor · Introduced Sep 2, 2026 · Referred to committee
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What it does
Companies and people who pay student athletes must hold back 30% for taxes. Student athletes can choose not to have money held back. First-year student athletes do not pay penalties if they owe extra taxes. The IRS must report by 2029 on how well this works.
Who it affects
Student athletes have 30% of their payments held back for taxes. They get less cash right away but face less tax shock later. Companies that pay student athletes must track and send in the held-back money.
One thing to notice
The 30% held back may be more than student athletes actually owe. They might wait months for a refund and have less money now.
From the analysis of the bill text, linked under Primary records below.
Where it stands
1 cosponsor: 1 Democrats.
- Sep 2, 2026 — Introduced · Congress.gov: “Introduced in House”
- Sep 2, 2026 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Words to know
- hold back — To keep a portion of a payment and send it to the government.
- student athletes — People who play sports while attending school and get paid for their name or image.
- tax shock — A big surprise bill for taxes owed at the end of the year.
- penalties — Extra money owed to the government for not paying taxes on time.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (4,139 characters) on Sep 5, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 14,522 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
As of — page rendered 2026-09-22.
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