Bill lets sports teams deduct unlimited athlete pay from taxes.
H.R. 10682 — To amend the Internal Revenue Code of 1986 to provide parity in the taxation of professional sports franchises under the limitation on the deduction for certain employee remuneration, and for other purposes. · Filed by Nicole Malliotakis (R-NY) · 5 cosponsors · Introduced Oct 1, 2026 · Referred to committee
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What it does
This bill changes the tax code for professional sports franchises. Companies can now deduct up to one million dollars per year in pay for top executives. This bill would let sports teams deduct unlimited salaries for athletes. The change would start for tax years after December 31, 2026.
Who it affects
Professional sports franchises and highly paid athletes would benefit. Ordinary taxpayers would pay more in taxes to make up the lost federal money.
One thing to notice
The bill does not say what counts as an athlete. This could mean star players, coaches, trainers, or other sports workers.
From the analysis of the bill text, linked under Primary records below.
Where it stands
5 cosponsors: 3 Republicans, 2 Democrats.
- Oct 1, 2026 — Introduced · Congress.gov: “Introduced in House”
- Oct 1, 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
- tax code — The federal laws that say how much tax people and companies must pay.
- professional sports franchises — Teams in leagues like the NFL, NBA, MLB, NHL, and MLS.
- deduct — Subtract money from income before paying taxes on it.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (822 characters) on Oct 6, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 16,222 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 2026-10-20.
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